【P2】Report on P2 Dec 09 sitting —— Emily Yao Al|7Y/
Report on P2 Dec 09 sitting OL rD4 e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: z' lNO| nU
Question 1 Consolidated statement of financial position 50 marks >-
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Professional and ethical behavior CC\z_C*P-p
Question 2 Impairment of assets 2 25 marks f[I c hCwX
Question 3 Revenue recognition 25 marks mV,R0olF
Measurement of financial liability ZkW@ |v
Events after the reporting period &wN
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Inventory valuation - lower of cost and NRV
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Jointly controlled entity IMza
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Accounting for entity {0 ~0
Decommissioning cost lQBM0|n
Jointly controlled assets ^%&x{F.
Asset definition $hS Z@w|IF
Question 4 Financial instrument 25 marks yf) `jPM1<
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. 91H0mP>ki
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. >Mw &Tw}o
考题1 _m],(J=,z
(a)部分考到的主要的知识点为: ~7p jk
Business combination achieved in stages - subsidiary to subsidiary Nz*sD^SJa
Disposals - where control is retained n#Roz5/U
- subsidiary to associate L ]d@D 0.Z
Goodwill (full value method) /y)"j#-eW
Intangible assets Eap/7U1Q
Investment property LUck>l\l
Provisions ,g_onfY
Foreign transaction 5L}>+js2
考生容易出错误的地方会出项在一下几方面: 7[g;|(G0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. | ",[C3Jg
2. Whether to recognize provision for restructuring. nKB&|!
3. Calculation of retained earnings due to large amount of adjustments. PuCDsojclh
考题2 )7GLS\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. U5!f+ +
考题3 hG7S]\N_
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. QO{=Wi-
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. tvT8U
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考题4 UZP6x2:=
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. 45sxF?GSwL
—— By P2 Lecture Emily Yao <{420
