【P2】Report on P2 Dec 09 sitting —— Emily Yao &Dg)"Xji
Report on P2 Dec 09 sitting xCp+<|1
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]RX tC*
Question 1 Consolidated statement of financial position 50 marks nR@,ouB-$
Professional and ethical behavior u~- fK'/!|
Question 2 Impairment of assets 2 25 marks LH/&\k
Question 3 Revenue recognition 25 marks vgA!?P3
Measurement of financial liability Fr3d#kVR
Events after the reporting period x #X#V\w=
Inventory valuation - lower of cost and NRV R!k<l<9q
Jointly controlled entity fJ&<iD)6
Accounting for entity R(? <97
Decommissioning cost _E1]cbIo
Jointly controlled assets :O'C :n<g
Asset definition s 9|a2/{
Question 4 Financial instrument 25 marks Z"n'/S:q
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. ]Z$TzT&@%
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 4&oXy,8LC
考题1 *0&4mi8
(a)部分考到的主要的知识点为: uO _,n
Business combination achieved in stages - subsidiary to subsidiary aFr!PQp4{
Disposals - where control is retained 3:~l2KIP4
- subsidiary to associate <5ft6a2fQ
Goodwill (full value method) H#|Z8^ *Ds
Intangible assets uH
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Investment property \at-" [.
Provisions "ji$@b_\?
Foreign transaction .kbr?N,'
考生容易出错误的地方会出项在一下几方面: ]) QO %
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E)80S.V
2. Whether to recognize provision for restructuring. 8yE%X!E
3. Calculation of retained earnings due to large amount of adjustments. dI_r:xN
考题2 GcZM+ c
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. Wd^lt7(j
考题3 esh$* )1
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. zr3q>]oma
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $(KIB
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考题4 + U+a Wk
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. LZUA+ x (
—— By P2 Lecture Emily Yao P1)* q 0
