【P2】Report on P2 Dec 09 sitting —— Emily Yao Kct +QO(
Report on P2 Dec 09 sitting \YyU5f7';
09年12月P2 Corporate reporting 的考题结构和相关知识点为: gI$`d?[0{
Question 1 Consolidated statement of financial position 50 marks ZjID<5#
Professional and ethical behavior ) x $Vy=
Question 2 Impairment of assets 2 25 marks ^Rh ~+
Question 3 Revenue recognition 25 marks 3W00 , f^9
Measurement of financial liability ?-p aM5Q+
Events after the reporting period u8\QhUk'G
Inventory valuation - lower of cost and NRV nm
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Jointly controlled entity lY,1
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Accounting for entity l"g% vS,;`
Decommissioning cost aPMM:RP`
Jointly controlled assets j Yx(
Asset definition %zV v3p:
Question 4 Financial instrument 25 marks (8/xSOZ[
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. m$j;FKz+|
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. Q |r 1.
考题1 D*b|(Oi
(a)部分考到的主要的知识点为: a,\u|T:g
Business combination achieved in stages - subsidiary to subsidiary X0L{#U
Disposals - where control is retained 4IpFT; `q
- subsidiary to associate TUCp mj
Goodwill (full value method) rI$10R$+H
Intangible assets $f G/gYvI\
Investment property !0_Y @>2
Provisions 6!m#_z8qG3
Foreign transaction H*<dte<
考生容易出错误的地方会出项在一下几方面: \Fjq|3`<l
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ?NeB_<dLa`
2. Whether to recognize provision for restructuring. QR8 Q10
3. Calculation of retained earnings due to large amount of adjustments. N_}Im>;!
考题2 z<XS"4l?W
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. dRC+|^ rSC
考题3 T!$HVHh&,}
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. $^GnY7$!>
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @1X1E 2:
考题4 =,9'O/br
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. 3 mpjSL
—— By P2 Lecture Emily Yao A>S2BL#=
