【P2】Report on P2 Dec 09 sitting —— Emily Yao 8y< NT"
Report on P2 Dec 09 sitting >O{U 4_j@(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ~f.fg@v`+v
Question 1 Consolidated statement of financial position 50 marks 'u \ my
Professional and ethical behavior #B;~i6h]
Question 2 Impairment of assets 2 25 marks h)W?8XdM
Question 3 Revenue recognition 25 marks $R\D[`y|
Measurement of financial liability ,[64$=R8
Events after the reporting period :'L^zGf
Inventory valuation - lower of cost and NRV n/
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Jointly controlled entity l>KkK|!T^i
Accounting for entity sHk,#EsKH
Decommissioning cost 8{m5P8w'
Jointly controlled assets ?0v(_ v
Asset definition X3z$f(lF%)
Question 4 Financial instrument 25 marks y>:-6)pv
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("k:E7
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. uxGY/Zf
考题1 5 A/[x $q
(a)部分考到的主要的知识点为: )1
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Business combination achieved in stages - subsidiary to subsidiary x*8l z\w
Disposals - where control is retained E>/kNl
- subsidiary to associate N36<EHq
Goodwill (full value method) 5h"moh9tG
Intangible assets SR,id B&i
Investment property aV^wTs#2I
Provisions So ?ScX\lG
Foreign transaction fM[Qn
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考生容易出错误的地方会出项在一下几方面: E]^wsS>=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. XZ@;Tyn0,
2. Whether to recognize provision for restructuring. oKl^Ttr
3. Calculation of retained earnings due to large amount of adjustments. xQ4'$rL1d
考题2 j@JhxCe1+R
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. uQ^r 1 $#
考题3 wVI 1sR
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. mN>7vJ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. th@a./h"
考题4 <<43 'N+
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. ~0mO<0~
—— By P2 Lecture Emily Yao SF$] {
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