【P2】Report on P2 Dec 09 sitting —— Emily Yao F
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Report on P2 Dec 09 sitting u/h!i @_w[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?+bDFM}
Question 1 Consolidated statement of financial position 50 marks |5}~n"R5
Professional and ethical behavior Q3vWwP;t~
Question 2 Impairment of assets 2 25 marks Qs *6 wF
Question 3 Revenue recognition 25 marks 32f lOi:
Measurement of financial liability *<**rY*
Events after the reporting period ]o(&J7Z6-
Inventory valuation - lower of cost and NRV 7 vS]O$w<4
Jointly controlled entity 82X}@5o2
Accounting for entity 2Q ,8@2w;
Decommissioning cost #6tb{ws3
Jointly controlled assets `aS9 o]t
Asset definition \c! LC4pE
Question 4 Financial instrument 25 marks V+()`>44
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. Cz\(.MWNZ
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. U?6YY` A8
考题1 1{ -W?n
(a)部分考到的主要的知识点为: KJwkkCE/=
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained CM Ijc(m
- subsidiary to associate X^#.4:>.
Goodwill (full value method) Z:#-4Ci P
Intangible assets "Q~6cH[#
Investment property fNi&1J-/
Provisions Bu'PDy~W,
Foreign transaction N>OF
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考生容易出错误的地方会出项在一下几方面: #lax0IYY=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. {Y9m;b,X
2. Whether to recognize provision for restructuring. gev7eGH<
3. Calculation of retained earnings due to large amount of adjustments. b &g9A{t
考题2 #4{f2s[ j6
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. JlF0 L%Rc
考题3 vpY|S2w)Bp
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. $ J #} 3;a
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -> -
考题4 %>uGzQ61
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. x7J|
—— By P2 Lecture Emily Yao & 50Kn[
