【P2】Report on P2 Dec 09 sitting —— Emily Yao 8%a
^j\L
Report on P2 Dec 09 sitting 0,8RA_Ca}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Qw"%Xk
Question 1 Consolidated statement of financial position 50 marks _fHj8-
s/
Professional and ethical behavior |@f\[v9`
Question 2 Impairment of assets 2 25 marks d6 9dC*>
Question 3 Revenue recognition 25 marks s heCwhV
Measurement of financial liability <^9 42y-=
Events after the reporting period 5Q8s
{WQ
Inventory valuation - lower of cost and NRV RX^Xtc"
Jointly controlled entity wS
>S\,LV
Accounting for entity F[)tg#}@G
Decommissioning cost s"2+H}u
Jointly controlled assets W A*1_
Asset definition t\v~ A0
Question 4 Financial instrument 25 marks PIoBK CJ
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. |eJR3o
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. 5 aXE ^.`
考题1 'e$8
IZm
(a)部分考到的主要的知识点为: A>RK3{7
Business combination achieved in stages - subsidiary to subsidiary fhC| =0XB
Disposals - where control is retained tDMNpl
- subsidiary to associate ?N@[R];
Goodwill (full value method) K(P.i^k
Intangible assets $' ::5 1
Investment property ''q#zEf6
Provisions :o
iHf:
Foreign transaction UgZL<}
考生容易出错误的地方会出项在一下几方面: /xB O;'rR
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. e+<9Sh 7&
2. Whether to recognize provision for restructuring. QHnC(b
3. Calculation of retained earnings due to large amount of adjustments. ;0uiO .
考题2 6*
0vUy*"
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. H!l 9a
考题3 r$x;rL4
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. T#[# w*w/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. oR3t vw.
考题4 k[@/N+;")`
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. eF' l_ *
—— By P2 Lecture Emily Yao [N<rPHT
