【P2】Report on P2 Dec 09 sitting —— Emily Yao SJhcm
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Report on P2 Dec 09 sitting ]wLHe2bEu
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %H\i}}PTe
Question 1 Consolidated statement of financial position 50 marks qv<[f=X9|
Professional and ethical behavior +.UdEIR";M
Question 2 Impairment of assets 2 25 marks P E1F3u>O
Question 3 Revenue recognition 25 marks
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Measurement of financial liability ol^J-
Events after the reporting period )cc:Z7p
Inventory valuation - lower of cost and NRV k?|l;6
Jointly controlled entity wkm;yCF+
Accounting for entity @D%H-X
Decommissioning cost &-#!]T-P:E
Jointly controlled assets 7_>No*[
Asset definition F$Q(2:w
Question 4 Financial instrument 25 marks 3QSP](W-(
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. pv%UsbY
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. b;#Z/phix
考题1 \`?l6'!
(a)部分考到的主要的知识点为: E.kGBA;a?
Business combination achieved in stages - subsidiary to subsidiary Kx.I'_Qk
Disposals - where control is retained 0sW=;R2
- subsidiary to associate R.Xh&@f`
Goodwill (full value method) X&sXss<fO%
Intangible assets [>xwwm
Investment property 3 A2X1V"
Provisions b`N0lH.V
Foreign transaction )F;`07
考生容易出错误的地方会出项在一下几方面: d0YN:lJc
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. UCzIOxp}
2. Whether to recognize provision for restructuring. MKS
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3. Calculation of retained earnings due to large amount of adjustments. @O b$w1c
考题2 C5;=!B
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. !MoJb#B3^]
考题3 6?nAO
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. g+h)s!$sB
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 3# G;uWN-
考题4 26|2r
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. o|lEF+
—— By P2 Lecture Emily Yao Eh\0gQ=