【P2】Report on P2 Dec 09 sitting —— Emily Yao d tStTT
Report on P2 Dec 09 sitting \;5\9B"i
09年12月P2 Corporate reporting 的考题结构和相关知识点为: DbI!l`Vn4
Question 1 Consolidated statement of financial position 50 marks F0J x(
Professional and ethical behavior $m$;v<PSe
Question 2 Impairment of assets 2 25 marks U%<rn(xWXD
Question 3 Revenue recognition 25 marks ^Mkk@F&1
Measurement of financial liability $RX'(/
Events after the reporting period Z3KO90O!8
Inventory valuation - lower of cost and NRV EV M7Q>
Jointly controlled entity gJN0!N'
Accounting for entity :;;E<74e
i
Decommissioning cost I5ss0JSl/
Jointly controlled assets .>g1 $rj
Asset definition "d/s5sP|S
Question 4 Financial instrument 25 marks Pz_Oe,{.I
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. imB# Eo4eY
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. iO w3MfO
考题1 0rSIfYZa
(a)部分考到的主要的知识点为: @r^ !{
Business combination achieved in stages - subsidiary to subsidiary q-$`k
Disposals - where control is retained ) P&9A)8
- subsidiary to associate nv0@xnbz
Goodwill (full value method) ` 1` f*d
v
Intangible assets g:ErZ;[
Investment property \5
pu|2 u
Provisions jF ^5}5U
Foreign transaction fN%j J-[d
考生容易出错误的地方会出项在一下几方面: :
9!%ZD
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. b }9[s
2. Whether to recognize provision for restructuring. klOp ^w
3. Calculation of retained earnings due to large amount of adjustments. 0X|_^"!
考题2 t
!`Jse>
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. w? vVVA
考题3 c{#yx_)V&
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. |[xi/Q^7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. bKVj [r8D~
考题4 IakKi4(
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. 2RtHg_d_l
—— By P2 Lecture Emily Yao $& ~;@*[
