【P2】Report on P2 Dec 09 sitting —— Emily Yao V!XT=Ou?6
Report on P2 Dec 09 sitting ji] H|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8
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Question 1 Consolidated statement of financial position 50 marks nS$_VJ]~
Professional and ethical behavior l+!eC
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Question 2 Impairment of assets 2 25 marks kbcqUE
Question 3 Revenue recognition 25 marks KN\*|)
Measurement of financial liability 6.(L8.jv
Events after the reporting period Q.zE}ZS
Inventory valuation - lower of cost and NRV UFOUkS
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Jointly controlled entity J6s@}@R1
Accounting for entity M&q3xo"w
Decommissioning cost #UYrSM@u
Jointly controlled assets UifuRmn
Asset definition f?P>P23
Question 4 Financial instrument 25 marks iju
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. %jc
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. hP$v,"$
考题1 L';b908r2
(a)部分考到的主要的知识点为: $?FA7=_
Business combination achieved in stages - subsidiary to subsidiary G-#]|)
Disposals - where control is retained a* GiLq
- subsidiary to associate )i$:iI
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Goodwill (full value method) kE`V@F
Intangible assets ]?"1FSu-8r
Investment property vXUq[,8yf
Provisions .`;
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Foreign transaction 6vL+qOd x
考生容易出错误的地方会出项在一下几方面: A."]6R<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 873'=m&
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. 7sglqf>
考题2 <{"Jy)Uf
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. 5U[
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考题3 wLW[Vur[
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. T:?01
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 zh60b{
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. ;mtv
—— By P2 Lecture Emily Yao Hi5}s