【P2】Report on P2 Dec 09 sitting —— Emily Yao _BczR:D*
Report on P2 Dec 09 sitting ;G[V:.o-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _ yg_?GH
Question 1 Consolidated statement of financial position 50 marks t]/eCsR
Professional and ethical behavior |=?#Xbxz
Question 2 Impairment of assets 2 25 marks " 6B7EH
Question 3 Revenue recognition 25 marks :|S zD4Ag
Measurement of financial liability 34@ [
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Events after the reporting period
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Inventory valuation - lower of cost and NRV RK3 y q$
Jointly controlled entity nhV"V`|d
Accounting for entity C?PQ>Q!f-
Decommissioning cost 0> f!S` *
Jointly controlled assets Y' v[2s
Asset definition z _!u t
Question 4 Financial instrument 25 marks ex3 Qbr
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. J2UQq 7-y
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. }3pM,.
考题1 Syk)S
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(a)部分考到的主要的知识点为: ! "<[&
Business combination achieved in stages - subsidiary to subsidiary ?t#wK}d.
Disposals - where control is retained &V"oJ}M/a
- subsidiary to associate R.~[ $G!
Goodwill (full value method) e#"h@kZP
Intangible assets 2MkrVQQ9g
Investment property qQ@| Cj
Provisions
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Foreign transaction %y1!'R:ZW
考生容易出错误的地方会出项在一下几方面: d*(aue=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Cux(v8=n
2. Whether to recognize provision for restructuring. P3M$&::D-
3. Calculation of retained earnings due to large amount of adjustments. |) -kUu
考题2 n m'l}/Ug
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. u -_r2U
考题3 s#2t\}/
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. fgLjF,Y
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >lI7]hbIs
考题4 U|^xr~q!f-
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. ui 8 Q2{z
—— By P2 Lecture Emily Yao % @$ UIO,(
