【P2】Report on P2 Dec 09 sitting —— Emily Yao V! .I>
Report on P2 Dec 09 sitting WGUd@lC~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V)I Tk \
Question 1 Consolidated statement of financial position 50 marks ixqvX4vv,B
Professional and ethical behavior Q0L1!}w
Question 2 Impairment of assets 2 25 marks $`L
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Question 3 Revenue recognition 25 marks cxIAI=JK
Measurement of financial liability s|R`$+ '{
Events after the reporting period oF s )UR
Inventory valuation - lower of cost and NRV qI[AsM+
Jointly controlled entity =vL
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Accounting for entity # 5X+. !L
Decommissioning cost
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Jointly controlled assets #z c$cr
Asset definition Z0M|B v9_
Question 4 Financial instrument 25 marks t ;y@;?~
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. c Hnd
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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. SOS|3q_`
考题1 tHFUV\D;,
(a)部分考到的主要的知识点为: 9zpOp-K6
Business combination achieved in stages - subsidiary to subsidiary |#B)`r8
Disposals - where control is retained $wk (4W8E
- subsidiary to associate (Y"./BDY
Goodwill (full value method) :S+Bu*OyH
Intangible assets - R`nitf
Investment property d\t A1&k71
Provisions UxnZA5Lk*
Foreign transaction \WZSY||C|_
考生容易出错误的地方会出项在一下几方面: LXRIo2ynuw
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~le:4q
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2. Whether to recognize provision for restructuring. B
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3. Calculation of retained earnings due to large amount of adjustments. WKq{g+a
考题2 ayLINpL
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. C0&ZQvvy1:
考题3 ~Vc`AcW P
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. 0 R>!jw
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 6Zv-kG
考题4 +,eF(VS !
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. &#'.I0n
—— By P2 Lecture Emily Yao | 8akp
