【P2】Report on P2 Dec 09 sitting —— Emily Yao /\0g)B
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Report on P2 Dec 09 sitting :[C"}mR1
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]5Mq^@mD'
Question 1 Consolidated statement of financial position 50 marks 6A23H7
Professional and ethical behavior GI _.[
Question 2 Impairment of assets 2 25 marks #l?E2
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Question 3 Revenue recognition 25 marks *H({q`j33k
Measurement of financial liability +l) [A{
Events after the reporting period 3JJEj1O
Inventory valuation - lower of cost and NRV bc}BQ|Q
Jointly controlled entity @&xWd{8'
Accounting for entity lzDA0MPI:
Decommissioning cost wFX>y^ 1
Jointly controlled assets &b:SDl6
Asset definition d$T856
Question 4 Financial instrument 25 marks [.j&~\AG
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Yw_^]:~
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. EwX:^1f
考题1 `ZhS=ezgr
(a)部分考到的主要的知识点为: sf5 F$
Business combination achieved in stages - subsidiary to subsidiary &A!?:?3%O
Disposals - where control is retained Lsb
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- subsidiary to associate h51)kN:
Goodwill (full value method) VSLi{=#
Intangible assets o<8SiVC2
Investment property
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Provisions Q8
Foreign transaction %
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考生容易出错误的地方会出项在一下几方面: '}BYMEd/m%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. DICS6VG}
2. Whether to recognize provision for restructuring. e61e|hoX\
3. Calculation of retained earnings due to large amount of adjustments. /|#" ;QsPN
考题2 %&}gt+L(M
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. _A]=45cn
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考题3 M>g%
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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. m[8?d~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. GX0S9s
考题4 e.VR9O]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.
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—— By P2 Lecture Emily Yao =s/UF _JN