【P2】Report on P2 Dec 09 sitting —— Emily Yao .a5X*M]
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]bf'
Question 1 Consolidated statement of financial position 50 marks $f9 ,##/
Professional and ethical behavior W%=Z dm
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Question 2 Impairment of assets 2 25 marks &:-GI)[ o
Question 3 Revenue recognition 25 marks B5 D3_ iX]
Measurement of financial liability DZ,<Jmg&e*
Events after the reporting period `d.Gw+
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Inventory valuation - lower of cost and NRV e#K rgUG
Jointly controlled entity * q+oeAYX
Accounting for entity LE<:.?<Z-
Decommissioning cost PE^eP}O1
Jointly controlled assets ]Qh[%GD
Asset definition iOKr9%9?Z
Question 4 Financial instrument 25 marks :vw0r`
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ZBPd(;"x+
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. {`($Q$Q1
考题1 *Rz!i m|
(a)部分考到的主要的知识点为: er#8D6*
Business combination achieved in stages - subsidiary to subsidiary "4KkKi
Disposals - where control is retained O 0Vn";Q 4
- subsidiary to associate 8 .:B=A
Goodwill (full value method) +Kxe ymwr2
Intangible assets Z3OZPxm
Investment property y?[5jL|Ue
Provisions MX"A@p~H
Foreign transaction u}Lc |_ea`
考生容易出错误的地方会出项在一下几方面: b0!*mrF]6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +oE7~64LL
2. Whether to recognize provision for restructuring. Iq^~
3. Calculation of retained earnings due to large amount of adjustments. b5lk0 jA
考题2 y>DfM5>
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. [lmHXf@1C
考题3 =
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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. +8L(pMI4
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 4he v
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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.
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—— By P2 Lecture Emily Yao >lUBt 5gU
