【P2】Report on P2 Dec 09 sitting —— Emily Yao Csgb y(D*O
Report on P2 Dec 09 sitting "6%q i qt
09年12月P2 Corporate reporting 的考题结构和相关知识点为: t08[3Q&
Question 1 Consolidated statement of financial position 50 marks ^6CPC@B1
Professional and ethical behavior :Xx7':5
Question 2 Impairment of assets 2 25 marks ?^8.S
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Question 3 Revenue recognition 25 marks
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Measurement of financial liability Dn>C
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Events after the reporting period PI *Z>VE?
Inventory valuation - lower of cost and NRV S@, x^/vT
Jointly controlled entity Z#;\Rb.x7
Accounting for entity r
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Decommissioning cost *li5/=UC5*
Jointly controlled assets ph ~
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Asset definition 7{rRQ~s&g9
Question 4 Financial instrument 25 marks 4;IZ}9|G
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. ~dsx| G?p
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. 6UPGE",u
考题1 0V2~
(a)部分考到的主要的知识点为: --`W1!jI@
Business combination achieved in stages - subsidiary to subsidiary =k!F`H`/%'
Disposals - where control is retained vL;=qk TCQ
- subsidiary to associate p5nrPL
Goodwill (full value method) jlD3SF~2
Intangible assets #g
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Investment property aMgg[g9>t
Provisions 0|rdI,z
Foreign transaction ZmaW]3$
考生容易出错误的地方会出项在一下几方面: #D+.z)iZn
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ar`}+2Qh0
2. Whether to recognize provision for restructuring. eTtiAF=bW
3. Calculation of retained earnings due to large amount of adjustments. Ojp|/yd^YL
考题2 . Eb=KG
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. t |:XSJ9
考题3 _oU~ S$ hO
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. 8 vvNn>Q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Vgj[m4l
考题4 *+ O
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. @Y6~;(p
—— By P2 Lecture Emily Yao aQ1n1OBr
