【P2】Report on P2 Dec 09 sitting —— Emily Yao DY\J[l<<
Report on P2 Dec 09 sitting [;A[.&6
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *bd[S0l
Question 1 Consolidated statement of financial position 50 marks / 3!fA=+
Professional and ethical behavior >yB( lKV
Question 2 Impairment of assets 2 25 marks dY (;]sxFr
Question 3 Revenue recognition 25 marks c9wfsapJ
Measurement of financial liability M}O}:1Par
Events after the reporting period @n -r-Q
Inventory valuation - lower of cost and NRV * JX ;|S
Jointly controlled entity 5] 5 KB;
Accounting for entity W3H+.E
Decommissioning cost mh.+. "<)F
Jointly controlled assets ?QZ"JX])
Asset definition h6~$/`&]b
Question 4 Financial instrument 25 marks G2Vv i[c
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. C 0j j(ku&
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. jYRP8 Yi
考题1 ]bZ(HC?KZr
(a)部分考到的主要的知识点为: i,I B!x
Business combination achieved in stages - subsidiary to subsidiary piy`zc- yu
Disposals - where control is retained ~PnTaAPJ
- subsidiary to associate nKoiG*PI
Goodwill (full value method) H
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Intangible assets ,m_WR7!$E
Investment property *v
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Provisions "ZwKk
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Foreign transaction n_?tN\M
考生容易出错误的地方会出项在一下几方面: D^ Jk @<*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ?e[lr>-
2. Whether to recognize provision for restructuring. <-'$~G j
3. Calculation of retained earnings due to large amount of adjustments. 1r Ky@9
考题2 lVOu)q@l7g
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. R :X0'zeRr
考题3 ZJPmR/OV_
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. `d7n?|p D
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $+p ?Y)h .
考题4 Fz#X= gmG
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. f| _u7"OX
—— By P2 Lecture Emily Yao t>=fTkB
