【P2】Report on P2 Dec 09 sitting —— Emily Yao #\}hN
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Report on P2 Dec 09 sitting -$7Jc=:>
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @wo9;DW`
Question 1 Consolidated statement of financial position 50 marks <C&UD j
Professional and ethical behavior yH Cc@`1.
Question 2 Impairment of assets 2 25 marks :!%oQ QO
Question 3 Revenue recognition 25 marks $z<CkMP!U7
Measurement of financial liability H Q2-20
Events after the reporting period k z#DBh!&
Inventory valuation - lower of cost and NRV Ct B>
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Jointly controlled entity n P}/#Wy
Accounting for entity ! 54%}x)3
Decommissioning cost 0xC!d-VIJ
Jointly controlled assets U}UIbJD*=
Asset definition l6i 2!&8P%
Question 4 Financial instrument 25 marks D! :Qy@Zw
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. cJt#8P
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 6)W9/V-W
考题1 A3Su&0uaB
(a)部分考到的主要的知识点为: PgVM>
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Business combination achieved in stages - subsidiary to subsidiary F*a+&% Q
Disposals - where control is retained 2-$R@
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- subsidiary to associate qB8<(vBP+
Goodwill (full value method) zR e0z2
Intangible assets pPIH`Iq
Investment property IRpCbTIXK
Provisions D,NjDIG8
Foreign transaction 4-m}W;igu
考生容易出错误的地方会出项在一下几方面: `aCcTs7~]p
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. giI9-
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2. Whether to recognize provision for restructuring. >9|Q,/b0
3. Calculation of retained earnings due to large amount of adjustments. )&*&ZL0
考题2 a1?Y7(alPU
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. QII>XJ9
考题3 P| G:h&
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. 2hquE_1S[w
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. hRME ;/r]X
考题4 & )rmv
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. k(T/yd rw
—— By P2 Lecture Emily Yao >:Rc%ILym
