【P2】Report on P2 Dec 09 sitting —— Emily Yao MgMLfgt"V
Report on P2 Dec 09 sitting n7q-)Dv_U
09年12月P2 Corporate reporting 的考题结构和相关知识点为: e?lqs,m@"
Question 1 Consolidated statement of financial position 50 marks M7Hk54U +t
Professional and ethical behavior p r0V) C 6
Question 2 Impairment of assets 2 25 marks (\/HGxv
Question 3 Revenue recognition 25 marks JkxS1
Measurement of financial liability =\%>O7c,8Y
Events after the reporting period = xX^
Inventory valuation - lower of cost and NRV o
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Jointly controlled entity v,i:vT\~
Accounting for entity fZ
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Decommissioning cost BtHvfoT
Jointly controlled assets ^]R0d3?>\
Asset definition 47K5[R
Question 4 Financial instrument 25 marks Z%OS W
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. C aJD*
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. t2Y~MyT/
考题1 Z|?XQ-R5
(a)部分考到的主要的知识点为: ia_8$>xW +
Business combination achieved in stages - subsidiary to subsidiary 0~1 P&Qs<
Disposals - where control is retained S8)awTA9
- subsidiary to associate (&nl}_`7?,
Goodwill (full value method) }\*Sf[EMD
Intangible assets 1aT$07G0
Investment property *-Y w0Y[E
Provisions zuPH3Q={
Foreign transaction }b^lg &$(
考生容易出错误的地方会出项在一下几方面: BVNh>^W5B
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u ?Xku8 1l
2. Whether to recognize provision for restructuring. x/S% NySG
3. Calculation of retained earnings due to large amount of adjustments. 5#F+-9r
考题2 Q8
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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. 6e*b;{d
考题3 si;]C~X*
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. 2Ls<OO
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ,RHHNTB("
考题4 sq^"bLw
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. QE}@|H9xs
—— By P2 Lecture Emily Yao
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