【P2】Report on P2 Dec 09 sitting —— Emily Yao ]];LA!
n
Report on P2 Dec 09 sitting aL8Z|*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: qt.=
Question 1 Consolidated statement of financial position 50 marks #V@vz#bo=
Professional and ethical behavior VF~kjH2>
Question 2 Impairment of assets 2 25 marks V'l9fj*E
Question 3 Revenue recognition 25 marks Rvj[Csgi
Measurement of financial liability {@t6[g++
Events after the reporting period 7K24sHw;%
Inventory valuation - lower of cost and NRV UrdSo"%
Jointly controlled entity oe=W}y_k
Accounting for entity ,,h>_IA
Decommissioning cost ?oU5H
Jointly controlled assets .ITTY QHv)
Asset definition l~x
6R~q
Question 4 Financial instrument 25 marks t2FA|UF
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. I\=&
v^]
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. [-nPHm
ZV[
考题1 cM=_i{c
(a)部分考到的主要的知识点为: $$T a
Business combination achieved in stages - subsidiary to subsidiary jf=90eJc
Disposals - where control is retained $KsB'BZy
- subsidiary to associate 6PMu*-Nv!j
Goodwill (full value method) Gr~J-#a3~D
Intangible assets 0BP=SCi
Investment property +"VXw2R_e
Provisions ~AcjB(
Foreign transaction wqJ1^>TB
考生容易出错误的地方会出项在一下几方面: @:P:`Zk
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. yY80E[v
2. Whether to recognize provision for restructuring. V"A*B
3. Calculation of retained earnings due to large amount of adjustments. F^cu
!-L
考题2 v2vtkYQN
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 6KX/Yj~B
考题3 lh;;%@1DM
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. n-CFB:L
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. |1m2h]];Q
考题4 `Oe}OSxnT
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. I:] Pd
—— By P2 Lecture Emily Yao Qt=OiKZ