【P2】Report on P2 Dec 09 sitting —— Emily Yao s$OnQc2/
Report on P2 Dec 09 sitting SNf*2~uq)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Tk0Senq,
Question 1 Consolidated statement of financial position 50 marks kA
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Professional and ethical behavior A!!W\Jt
Question 2 Impairment of assets 2 25 marks rc]`PV
Question 3 Revenue recognition 25 marks Zo36jSrCL
Measurement of financial liability l8ZzKb-
Events after the reporting period FDO$(&
Inventory valuation - lower of cost and NRV
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Jointly controlled entity Ea[K$NC)#
Accounting for entity ukRbSJ5a5
Decommissioning cost @Vac!A??:
Jointly controlled assets ,Tc598D
Asset definition FOd)zU*L2
Question 4 Financial instrument 25 marks WMd5Y`y
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. cYp]zn+6
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. `G^MTDp?L+
考题1 8;]U:tv
(a)部分考到的主要的知识点为: ojZvgF
Business combination achieved in stages - subsidiary to subsidiary (
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Disposals - where control is retained P_ x9:3
- subsidiary to associate 8!{F6DG
Goodwill (full value method) 8DP] C9
Intangible assets OfGMeN6
Investment property F%pYnHr<
Provisions 7ClN-/4
Foreign transaction W
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考生容易出错误的地方会出项在一下几方面: 0(!D1G{ul
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. V/}g'_E
2. Whether to recognize provision for restructuring. VdV18-ea
3. Calculation of retained earnings due to large amount of adjustments. =tE7XC3X_
考题2 yb:Xjg7
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. 0WI3m2i
考题3 (},TZ+u
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. +WYXj
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2pEr
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考题4 EpCsJ08K
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. L^zF@n^5A
—— By P2 Lecture Emily Yao h}o7/p