【P2】Report on P2 Dec 09 sitting —— Emily Yao Vx-H W;,
Report on P2 Dec 09 sitting j:$2 ,?|5
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,GZ(>|
Question 1 Consolidated statement of financial position 50 marks GeZwbJ/?B
Professional and ethical behavior yI qsZJj
Question 2 Impairment of assets 2 25 marks kw|bEL9!u
Question 3 Revenue recognition 25 marks 4$d|}aj
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Measurement of financial liability &R pQ2*4n
Events after the reporting period b" x;i\Z0%
Inventory valuation - lower of cost and NRV QBY7ZT05Gt
Jointly controlled entity $fuFx8`2W
Accounting for entity esbxx##\
Decommissioning cost pg*'2AT
Jointly controlled assets /]<0`nI.
Asset definition Yy>%dL
Question 4 Financial instrument 25 marks h'w9=Pk~6y
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Lg_y1Mu7o
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. m7^a
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考题1 Lm:O
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(a)部分考到的主要的知识点为: DQH _@-q
Business combination achieved in stages - subsidiary to subsidiary mmr>"`5.
Disposals - where control is retained n4(w?,w }
- subsidiary to associate F)5QpDmqb
Goodwill (full value method) q.~.1
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Intangible assets 2P@>H_JFF
Investment property ,N <;!6e
Provisions 24 1YJ
Foreign transaction oQWS$\Rr.
考生容易出错误的地方会出项在一下几方面: fZxZ):7i
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !
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2. Whether to recognize provision for restructuring. X1 #D
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3. Calculation of retained earnings due to large amount of adjustments. pRUN [[L
考题2 nLQ
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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. VlXIM,
考题3 76$19
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. OQ W#BBet@
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. J0mY=vX
考题4 B58H7NH ;G
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. u%VO'}Gz
—— By P2 Lecture Emily Yao (3c,;koRR
