【P2】Report on P2 Dec 09 sitting —— Emily Yao 7Kh+m@q.
Report on P2 Dec 09 sitting ENqJ9%sk7
09年12月P2 Corporate reporting 的考题结构和相关知识点为: N18Zsdrp
Question 1 Consolidated statement of financial position 50 marks Zqx5I~
Professional and ethical behavior zEks4yd
Question 2 Impairment of assets 2 25 marks ={z YcVI
Question 3 Revenue recognition 25 marks *Ru
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Measurement of financial liability F}sfk}rp
Events after the reporting period ?+5K2Zk
Inventory valuation - lower of cost and NRV /]+t$K\cBq
Jointly controlled entity F~*
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Accounting for entity [=LQ,e$r7
Decommissioning cost !sR`]0
Jointly controlled assets bZtjg
Asset definition 7&T1RB'>
Question 4 Financial instrument 25 marks eRv3ZHH
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. %PkJ7-/b|^
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. 8.9S91]=
考题1 3!*J;Y
(a)部分考到的主要的知识点为: :[AW
Business combination achieved in stages - subsidiary to subsidiary ,&l>^w/
Disposals - where control is retained RYvS,hf6z
- subsidiary to associate noL<pkks~R
Goodwill (full value method) ~~yo& ]
Intangible assets >L=l
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Investment property RJd55+h
Provisions ZEApE+m
Foreign transaction S{
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考生容易出错误的地方会出项在一下几方面: }|A%2!Q}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. le8n!Dk(
2. Whether to recognize provision for restructuring. :r#FI".qx
3. Calculation of retained earnings due to large amount of adjustments. Lww0 LH
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考题2 HYpB]<F
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. seq
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考题3 }0f[x
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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. .;$/nz6vk
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]LP&v3
考题4 >eJk)qM
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{%y `|m
—— By P2 Lecture Emily Yao >B~p[wh0