【P2】Report on P2 Dec 09 sitting —— Emily Yao w
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Report on P2 Dec 09 sitting !:|Td Yrmj
09年12月P2 Corporate reporting 的考题结构和相关知识点为: QU%I43
Question 1 Consolidated statement of financial position 50 marks BBH0OiV=
Professional and ethical behavior chV9 _(8
Question 2 Impairment of assets 2 25 marks I8+~ &V}
Question 3 Revenue recognition 25 marks P~s$EJL*
Measurement of financial liability ?+g`HTY u
Events after the reporting period vo\fUT@k
Inventory valuation - lower of cost and NRV "jTKSgv+q5
Jointly controlled entity 'xhcuVl
Accounting for entity 3uZJ.Fb
Decommissioning cost YY&l?*M<
Jointly controlled assets 7M<'ddAN
Asset definition uC8L\UXk
Question 4 Financial instrument 25 marks z\0 CE]#T
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. d0aC Y
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. >w-;Z>3Q@
考题1 mNb ?*3\
(a)部分考到的主要的知识点为: 5Xl /L
Business combination achieved in stages - subsidiary to subsidiary {K4+6p
Disposals - where control is retained # 6AFdNy
- subsidiary to associate nSF``pp+
Goodwill (full value method) {%VV\qaC
Intangible assets " t({D
Investment property ?OE.O/~l
Provisions ?lbH02P{v
Foreign transaction pM{nh 00[
考生容易出错误的地方会出项在一下几方面: !
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. z
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2. Whether to recognize provision for restructuring. +2K :qvzZ
3. Calculation of retained earnings due to large amount of adjustments. a 4 =N9X
考题2 !ALKSiSl
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. "p/j; 6H
考题3 Rw6; Z
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Mn$]I) $
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. DHw&+MY
考题4 UK$ms~H
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. Yly@ww9t|
—— By P2 Lecture Emily Yao yfj K2
