【P2】Report on P2 Dec 09 sitting —— Emily Yao NOM6},rp
Report on P2 Dec 09 sitting a> qB
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6|:K1bI)
Question 1 Consolidated statement of financial position 50 marks UCV 1 {
Professional and ethical behavior 4 z KmoYt
Question 2 Impairment of assets 2 25 marks tAF#kBa\y_
Question 3 Revenue recognition 25 marks >!sxX = <
Measurement of financial liability 2T 3tKX
Events after the reporting period Iz^h |
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Inventory valuation - lower of cost and NRV uE] HU
Jointly controlled entity Vl'Gi44)3"
Accounting for entity TS4Yzq,f
Decommissioning cost \ GYrP f$
Jointly controlled assets xKl\:}Ytp
Asset definition `& ufdn\j
Question 4 Financial instrument 25 marks !-rG1VI_S*
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. @=r YOQj |
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. $0 ]xeD0X
考题1 |?A:[C#X
(a)部分考到的主要的知识点为: D8X~qt/
Business combination achieved in stages - subsidiary to subsidiary Rtpk_ND!
Disposals - where control is retained (%~^Kmfb0
- subsidiary to associate C- 5QhD
Goodwill (full value method) Hq$&rNnq\
Intangible assets rDI}X?JmX
Investment property 3qf?n5 "8
Provisions 9Xl[AVs:M
Foreign transaction ['m7Wry
考生容易出错误的地方会出项在一下几方面: 59Lc-JJ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. IVSOSl|
2. Whether to recognize provision for restructuring. 4j|IG/m
3. Calculation of retained earnings due to large amount of adjustments. ?}g
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考题2 J4?i\wD:
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. )OHGg
考题3 - .xiq0
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. qXqGhHoe;
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }TQa<;Q
考题4 ~aPe?{yIUa
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.
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—— By P2 Lecture Emily Yao *'w?j)}A9g
