【P2】Report on P2 Dec 09 sitting —— Emily Yao @G^]kDFM{
Report on P2 Dec 09 sitting {6~v oVkj
09年12月P2 Corporate reporting 的考题结构和相关知识点为: $dFEC}1t
Question 1 Consolidated statement of financial position 50 marks %L}9nc%~eP
Professional and ethical behavior 25t2tj@S
Question 2 Impairment of assets 2 25 marks X_Is#& 6;
Question 3 Revenue recognition 25 marks *J=`"^ BO
Measurement of financial liability ^F5[2<O/!
Events after the reporting period 5'?K(Jdmp
Inventory valuation - lower of cost and NRV {[61LQ6V9
Jointly controlled entity
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Accounting for entity YDyOh
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Decommissioning cost %L:e~*
Jointly controlled assets |0ACapp!
Asset definition tk|Ew!M:
Question 4 Financial instrument 25 marks 'D-eFJ5
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ]L^X}[SH
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. @ T'!;)
考题1 M, 8a$Mdqh
(a)部分考到的主要的知识点为: tcSn`+Bu_`
Business combination achieved in stages - subsidiary to subsidiary :@KWp{ D7
Disposals - where control is retained D0v! fF ~
- subsidiary to associate R #`hT
Goodwill (full value method) @E{c P%fv
Intangible assets ~#h@.yW^JN
Investment property 320Wm)u>:
Provisions ]BP"$rs
Foreign transaction xv]P-q0
考生容易出错误的地方会出项在一下几方面: `S2YBKz,1
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. d2&sl(O
2. Whether to recognize provision for restructuring. _]E"hr6a
3. Calculation of retained earnings due to large amount of adjustments. #yFDC@gH1
考题2 {UQpD
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. D@rOX (m
考题3 XG@_Lcv*
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. }at8b ^
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7h<B:~(K
考题4 )Uw
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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. UN'hnqC
—— By P2 Lecture Emily Yao sHm|&
