【P2】Report on P2 Dec 09 sitting —— Emily Yao VL\t>n
Report on P2 Dec 09 sitting V
kjuyK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: l$XPIC~H
Question 1 Consolidated statement of financial position 50 marks Yf}xwpuLk
Professional and ethical behavior 0^3+P%(o@
Question 2 Impairment of assets 2 25 marks F9a^ED0l\
Question 3 Revenue recognition 25 marks u5 +|Su
Measurement of financial liability ,[e\
c nq[
Events after the reporting period |ZiC`Nt
Inventory valuation - lower of cost and NRV e#S0Fk)z
Jointly controlled entity ]PR#W_&q
Accounting for entity D +RiM~LH8
Decommissioning cost fQdK]rLj
Jointly controlled assets >/=> B7
Asset definition q%i-`S]}qL
Question 4 Financial instrument 25 marks KC#/Z2A|<
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. !RH
. |}
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. E\U`2{ ^.
考题1 _>yoX
(a)部分考到的主要的知识点为: {A:j[
Business combination achieved in stages - subsidiary to subsidiary "@/62b
Disposals - where control is retained \r {W
- subsidiary to associate Bd~ 1P/
Goodwill (full value method) t:)ERT")
Intangible assets C\*4q8(
Investment property 5Qh
?>n>*
Provisions . (}1%22
Foreign transaction [eUftr9&0
考生容易出错误的地方会出项在一下几方面: V[n QQxWp=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 6"f}O<M 5H
2. Whether to recognize provision for restructuring. n6<V+G)T
3. Calculation of retained earnings due to large amount of adjustments. N?P%-/7
考题2 =
ieag7!
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. e q4C+&O&
考题3 om h{0jA0
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)
=vf'd
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. UVQ7L9%?f
考题4 7 msAhz
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. qIMA6u/
—— By P2 Lecture Emily Yao tmUFT
