【P2】Report on P2 Dec 09 sitting —— Emily Yao ) _9e@~,
Report on P2 Dec 09 sitting xS~yH[k
09年12月P2 Corporate reporting 的考题结构和相关知识点为: X40la_[.
Question 1 Consolidated statement of financial position 50 marks F9k
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Professional and ethical behavior S:p.W=TAB
Question 2 Impairment of assets 2 25 marks d4p{5F7]^
Question 3 Revenue recognition 25 marks wWJQ~i?
Measurement of financial liability ^p"4)6p-W
Events after the reporting period /OhaERv
Inventory valuation - lower of cost and NRV 6VH90KAT
Jointly controlled entity vn0cKz@
Accounting for entity }RA3$%3
Decommissioning cost Bbl)3$`,
Jointly controlled assets hy$MV3LP
Asset definition .*EOVo9S
Question 4 Financial instrument 25 marks lPRdwg-
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. QN5yBa!Wz
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. (>rS
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考题1 @ate49W
(a)部分考到的主要的知识点为: X(r)Z\
Business combination achieved in stages - subsidiary to subsidiary Jt-XmGULB
Disposals - where control is retained FXOT+9bg
- subsidiary to associate hl6,#2$
Goodwill (full value method) Yg=E@F
Intangible assets ']d
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Investment property NJ|NJp&0
Provisions C.yY8?|
Foreign transaction %aj7-K6:t
考生容易出错误的地方会出项在一下几方面: lFp!XZ!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ASzzBR;?_
2. Whether to recognize provision for restructuring. U^M@um M
3. Calculation of retained earnings due to large amount of adjustments. O+G~Qp0b>
考题2 ]z-']R;
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. \LO_Nu9
考题3 Y!++CMzU
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. !lQ#sL`
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. JqI6k6~Q^
考题4 |8&-66pX
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. T!u'V'Ei2
—— By P2 Lecture Emily Yao CRZi;7`*1