【P2】Report on P2 Dec 09 sitting —— Emily Yao %;v~MC @
Report on P2 Dec 09 sitting +Ln^<!P
09年12月P2 Corporate reporting 的考题结构和相关知识点为: zow8 Q6f
Question 1 Consolidated statement of financial position 50 marks ,d 38TN
Professional and ethical behavior 0XCAnMVo
Question 2 Impairment of assets 2 25 marks LjE3| +pJ
Question 3 Revenue recognition 25 marks
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Measurement of financial liability ~jzLw@"~$^
Events after the reporting period l!Xj U
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Inventory valuation - lower of cost and NRV :r
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Jointly controlled entity ,f>9oOqqA
Accounting for entity ncOgSj7e
Decommissioning cost buN@O 7\
Jointly controlled assets
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Asset definition { +w.Z,D"
Question 4 Financial instrument 25 marks 4:NMZ `~
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ~mXzQ be
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. G dNhEv
考题1 jS[=Zx`
(a)部分考到的主要的知识点为: 0E!-G= v
Business combination achieved in stages - subsidiary to subsidiary <nD@4J-A0
Disposals - where control is retained SJa>!]U'xI
- subsidiary to associate D6Aa5& rO+
Goodwill (full value method) G~(\N?2
Intangible assets [r8[lk R
Investment property XX%K_p`&Z
Provisions y$]<m+1
Foreign transaction 2&n6:"u |
考生容易出错误的地方会出项在一下几方面: EJTM
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g =Xy{Vm
2. Whether to recognize provision for restructuring. }*QK;#NEc
3. Calculation of retained earnings due to large amount of adjustments. W q<oP
考题2 M.}J SDt
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. .x,y[/[[)
考题3 XWS]4MB+vm
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. YSt*uOZK
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. `G\Gk|4; 2
考题4 saiXFM 7J
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. gFHBIN;u
—— By P2 Lecture Emily Yao B t}90#
