【P2】Report on P2 Dec 09 sitting —— Emily Yao =X >?Y,
Report on P2 Dec 09 sitting z^=9
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: O (wt[AEA
Question 1 Consolidated statement of financial position 50 marks +vZ-o{}.jO
Professional and ethical behavior e'g-mRh
Question 2 Impairment of assets 2 25 marks )< jj O
Question 3 Revenue recognition 25 marks .7cQKdvcC
Measurement of financial liability ~hz]x^:
Events after the reporting period Tpkm\_
Inventory valuation - lower of cost and NRV _H@S(!
Jointly controlled entity 8]+hfB/
Accounting for entity V" \t
Decommissioning cost +Fy G{1?<
Jointly controlled assets Fe`$mtPu .
Asset definition [% Y Cupr#
Question 4 Financial instrument 25 marks 'KM@$2tK^q
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. s6!aGZ
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 3kQky
考题1 }&EPH}V2n
(a)部分考到的主要的知识点为: }J"}poB:
Business combination achieved in stages - subsidiary to subsidiary c1!h;(&
Disposals - where control is retained Q>= :$I
- subsidiary to associate 6fQQ KM@a|
Goodwill (full value method) LXfDXXF
Intangible assets q=g;TAXZl
Investment property ;R|5sCb/m
Provisions D 0tI
Foreign transaction /ey}# SHm,
考生容易出错误的地方会出项在一下几方面: w_4`Wsn
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. dN;C-XF3s
2. Whether to recognize provision for restructuring. A"i40 @+
3. Calculation of retained earnings due to large amount of adjustments. iv:[]o
考题2 dsrzXmE0
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. ^ %*%=LJm
考题3 So,EPB+
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. ~#7=gI&p@
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m[ (2
考题4 s#-`,jqD
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. n: Ka@
—— By P2 Lecture Emily Yao 8T7[/"hi\
