【P2】Report on P2 Dec 09 sitting —— Emily Yao ?j.a
>{
Report on P2 Dec 09 sitting z@~H {glo
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )2?]c
Question 1 Consolidated statement of financial position 50 marks Yu _*P-Ja6
Professional and ethical behavior |nx3x
Question 2 Impairment of assets 2 25 marks 2[+.* Ef
Question 3 Revenue recognition 25 marks =f!A o:Uc
Measurement of financial liability K
$-
*
Events after the reporting period [#uhMn^
Inventory valuation - lower of cost and NRV Twa(RjB<
Jointly controlled entity l+"p$iZs
Accounting for entity >:
6iFPP
Decommissioning cost Rh^@1{yr
Jointly controlled assets M11\Di1
Asset definition HZRFE[ 9nb
Question 4 Financial instrument 25 marks |> STb\
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. O~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. =M;F&;\8
考题1 F8-GnT xa
(a)部分考到的主要的知识点为: F,~BhKkbV
Business combination achieved in stages - subsidiary to subsidiary c8X;4
My
Disposals - where control is retained 7gf(5p5ZV
- subsidiary to associate giNXX jl
Goodwill (full value method) k37?No
T
Intangible assets TF :'6#p
Investment property {TNORbZ z
Provisions I
p{R'HG/
Foreign transaction @`L ;_S+
考生容易出错误的地方会出项在一下几方面: #wIWh^^ Zy
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8)9-*Bzj
2. Whether to recognize provision for restructuring. P-4$Qksx
3. Calculation of retained earnings due to large amount of adjustments. O00;0 w
u
考题2 tJ;qZyy(
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. <jV,VKL#
考题3 Gb `)d
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 9
fB|
e|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Y
bJg{Sb
考题4 /io06)-/n
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. T4.wz
58
—— By P2 Lecture Emily Yao {UP[iw$~
