【P2】Report on P2 Dec 09 sitting —— Emily Yao ?`e@ o?
Report on P2 Dec 09 sitting #%QHb,lhl
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |Io:D:
Question 1 Consolidated statement of financial position 50 marks N4,oO H~
Professional and ethical behavior s1wlO y
Question 2 Impairment of assets 2 25 marks |HT7m5tu4
Question 3 Revenue recognition 25 marks Q(-&}cY
Measurement of financial liability 8GW+:
Events after the reporting period mWZP.w^-
Inventory valuation - lower of cost and NRV XcT!4xG0
Jointly controlled entity V/H+9+B7Im
Accounting for entity zx<PX
Decommissioning cost rkji#\_-FV
Jointly controlled assets ;SI (5rS?
Asset definition vrb@::sy0T
Question 4 Financial instrument 25 marks `Gv\"|Gn
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. A^FkU
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.
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考题1 .*YF{!R`h
(a)部分考到的主要的知识点为: octQ[QXo#
Business combination achieved in stages - subsidiary to subsidiary wi+Qlf
Disposals - where control is retained Pl/Xh03E
- subsidiary to associate G7CkP
Goodwill (full value method) !0hyp |F:>
Intangible assets c&wg`1{Hal
Investment property <eMqg u
Provisions ]@Y!,bw&
Foreign transaction rfVQX<95=/
考生容易出错误的地方会出项在一下几方面: wbF`wi?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. zZPWE"u}
2. Whether to recognize provision for restructuring. 5B|.cOE
3. Calculation of retained earnings due to large amount of adjustments. EpG9t
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考题2 ` Ny
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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. 'kj
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考题3 @!oN]0`F;
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. B|a <=~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +`wr{kB$~
考题4 ?xUl_
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. f_O|
—— By P2 Lecture Emily Yao Uf+y$n-