【P2】Report on P2 Dec 09 sitting —— Emily Yao ]xQv\u
Report on P2 Dec 09 sitting x~V[ }4E%>
09年12月P2 Corporate reporting 的考题结构和相关知识点为: rP:g
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Question 1 Consolidated statement of financial position 50 marks :j]1wp+
Professional and ethical behavior 8@t8P5(vL
Question 2 Impairment of assets 2 25 marks 5MVa;m
Question 3 Revenue recognition 25 marks inWLIXC,
Measurement of financial liability a_RY Yj
Events after the reporting period 8M99cx*K
Inventory valuation - lower of cost and NRV WO_Uc_R
Jointly controlled entity 5dePpF D5
Accounting for entity =]%JTGdp(
Decommissioning cost 6Ijt2c'A}
Jointly controlled assets oX|T&"&
Asset definition J#I RbO)
Question 4 Financial instrument 25 marks wtw =RA
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. k7 ^hc th
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. 4j#y?^s
考题1 vqSpF6F
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(a)部分考到的主要的知识点为: h3o'T=`Sm
Business combination achieved in stages - subsidiary to subsidiary Dh8ECy5k<*
Disposals - where control is retained Sc7 Ftb%
- subsidiary to associate
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Goodwill (full value method) 0$*7lQ<a#M
Intangible assets G ?s9c0f
Investment property )[ V8YiyU
Provisions Vu3DP+u|i
Foreign transaction fpR|+ `k
考生容易出错误的地方会出项在一下几方面: z`wI b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. tF:AnNp=
2. Whether to recognize provision for restructuring. C[ L 5H
3. Calculation of retained earnings due to large amount of adjustments. [E1qv;
考题2 #EH=tJgO|J
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. \ %Mcvb.?
考题3 2_q/<8t
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. 32wtN8 kx
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. MgeC-XQM
考题4 5#GMp
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. AY /9Io-
—— By P2 Lecture Emily Yao |0n ) U(
