【P2】Report on P2 Dec 09 sitting —— Emily Yao $*G3'G2'iS
Report on P2 Dec 09 sitting /KWdI
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: >n3GvZ5%
Question 1 Consolidated statement of financial position 50 marks u &1M(~Ub=
Professional and ethical behavior D.:`]W|
Question 2 Impairment of assets 2 25 marks x}pH'S7
Question 3 Revenue recognition 25 marks :0Jn`Ds4o
Measurement of financial liability d@g2 9rs
Events after the reporting period gJX"4]Ol#}
Inventory valuation - lower of cost and NRV nvf5a-C+q
Jointly controlled entity XWAIW= .
Accounting for entity iB(?}SaAZ
Decommissioning cost ~EY)c~ H
Jointly controlled assets %;ED} X
Asset definition {Kr}RR*{X
Question 4 Financial instrument 25 marks )L6
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. P$Vh
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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. APF`
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考题1 1Z) P.9c
(a)部分考到的主要的知识点为: "lu ^
Business combination achieved in stages - subsidiary to subsidiary J.:
Disposals - where control is retained B=K<k+{6"
- subsidiary to associate ;"Qq/ knVL
Goodwill (full value method) )s^gT]"N
Intangible assets ?]Hs~n-
Investment property
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Provisions r3U7`P
Foreign transaction Y\_mq d
考生容易出错误的地方会出项在一下几方面: [&*irk
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. d+v| &y N
2. Whether to recognize provision for restructuring. ,"`3N2!Y}
3. Calculation of retained earnings due to large amount of adjustments. M !"Q7 >d
考题2 q`{@@[/ (y
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. XchD3p+uB
考题3 _ps4-<ugC
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. ";(m,i f-
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :KvZP:T
考题4 EeQ8Uxb7
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. *vRHF1)L
—— By P2 Lecture Emily Yao NiVLx_<Pr'
