【P2】Report on P2 Dec 09 sitting —— Emily Yao `+?g 96
Report on P2 Dec 09 sitting m. EIMuj
09年12月P2 Corporate reporting 的考题结构和相关知识点为: EnD }|9
Question 1 Consolidated statement of financial position 50 marks ]
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Professional and ethical behavior 5zk^z n)
Question 2 Impairment of assets 2 25 marks hiBZZ+^[
Question 3 Revenue recognition 25 marks ZA {T0:
Measurement of financial liability [ :*Jn}
Events after the reporting period (#?k|e"Y"`
Inventory valuation - lower of cost and NRV K#_x.: <J
Jointly controlled entity PbpnjvVr M
Accounting for entity GX-V|hLaGX
Decommissioning cost NuQ
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Jointly controlled assets >.4mA O
Asset definition CYFi_6MFl
Question 4 Financial instrument 25 marks *47',Qy
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. 6! .nj3$*
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. fqp!^-!X
考题1 P ua| Z
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(a)部分考到的主要的知识点为: ]~!?(d!J/
Business combination achieved in stages - subsidiary to subsidiary eF=cMC
Disposals - where control is retained nEgDwJ<wl
- subsidiary to associate yDe6f(D
Goodwill (full value method) n4%ZR~9WH
Intangible assets Ae[Na:
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Investment property mMSQW 6~j
Provisions .,+TpP kc
Foreign transaction _`- trE.
考生容易出错误的地方会出项在一下几方面: 6zR9(c:a~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. P~d&PhOe
2. Whether to recognize provision for restructuring. 0tb%h[%,M
3. Calculation of retained earnings due to large amount of adjustments. b;k3B7<
考题2 PqDffZ^z
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. aTL u7C\-e
考题3 ZlG|U]mM5
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. l\t\DX"s_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. VxA?L S`
考题4 x,81#=m^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. nkTpUbS'f?
—— By P2 Lecture Emily Yao =&~7Q"
