【P2】Report on P2 Dec 09 sitting —— Emily Yao rGQD+ d
Report on P2 Dec 09 sitting r^6@Zwox]
09年12月P2 Corporate reporting 的考题结构和相关知识点为: d
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Question 1 Consolidated statement of financial position 50 marks Xps
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Professional and ethical behavior +@]k[9
Question 2 Impairment of assets 2 25 marks [;Ih I
Question 3 Revenue recognition 25 marks 1Du5Z9AM
Measurement of financial liability 4! Radl3`
Events after the reporting period ,y'6vW`%g9
Inventory valuation - lower of cost and NRV
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Jointly controlled entity o@N[O^Q
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Accounting for entity OK v2..8
Decommissioning cost f/c&Ya(D~
Jointly controlled assets pq
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Asset definition K !ILO
Question 4 Financial instrument 25 marks L{VnsY V
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. vv&< 7[
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. OLIMgc(W
考题1 4`"}0:t.
(a)部分考到的主要的知识点为: Yr"Of*VNH
Business combination achieved in stages - subsidiary to subsidiary Pk;/4jt4
Disposals - where control is retained Y2t Vq})!
- subsidiary to associate |=ph&9
Goodwill (full value method) ;% d<Uk?
Intangible assets q)9n%- YgP
Investment property Q9 AvNj>X
Provisions N
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Foreign transaction i7- i!`<
考生容易出错误的地方会出项在一下几方面: /& | p7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Csy$1;"A
2. Whether to recognize provision for restructuring. Rd7U5MBEF
3. Calculation of retained earnings due to large amount of adjustments. |pS]zD
考题2 e YP^. U)
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. @;Jv/N6@
考题3 ;o'r@4^&$R
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. 2~\SUGW-
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. E oixw8hz
考题4 T16gq-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. h2x9LPLBxT
—— By P2 Lecture Emily Yao 7w2$?k',-
