【P2】Report on P2 Dec 09 sitting —— Emily Yao EgO4:8$h
Report on P2 Dec 09 sitting ~/.&Z`ls
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y{S/A * X
Question 1 Consolidated statement of financial position 50 marks i4-L!<bJ
Professional and ethical behavior N0Y!
Question 2 Impairment of assets 2 25 marks . = +7H`A
Question 3 Revenue recognition 25 marks w5|"cD#8A
Measurement of financial liability WFdS#Xf V
Events after the reporting period md2kZ.5u
Inventory valuation - lower of cost and NRV Gmc"3L
Jointly controlled entity eQeNlCG
Accounting for entity H _2hr[
Decommissioning cost ,L^L uw'7
Jointly controlled assets S
xg Y q
Asset definition z/T ZOFaM
Question 4 Financial instrument 25 marks $C>EnNx
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. !Zwl9DX3
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. !hc7i=V ?
考题1 q\/|nZO4
(a)部分考到的主要的知识点为: {P3,jY^
Business combination achieved in stages - subsidiary to subsidiary }1>a 71
Disposals - where control is retained uu/M XID
- subsidiary to associate }s|v-gRM{
Goodwill (full value method) D"Xm9
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Intangible assets [|>.iH X
Investment property A< Na,EC
Provisions 0$ (}\hMLt
Foreign transaction ^aC[Z P:
考生容易出错误的地方会出项在一下几方面: Bk J cT
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `#UTOYx4
2. Whether to recognize provision for restructuring. vB,N6~r>
3. Calculation of retained earnings due to large amount of adjustments. vxm`[s |QC
考题2 C$hsR&
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. 4VooU [Ka(
考题3 $M8'm1R9
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. `rc jZ^n
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r9%W?fEBp
考题4 "- Ns1A8
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. IS!+J.2
—— By P2 Lecture Emily Yao Fivv#4YO
