【P2】Report on P2 Dec 09 sitting —— Emily Yao l['p^-I
Report on P2 Dec 09 sitting gB%"JDn8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _PGd\>Ve
Question 1 Consolidated statement of financial position 50 marks Ul NiH
Professional and ethical behavior J8@ .qC'!
Question 2 Impairment of assets 2 25 marks [zq2h3r
Question 3 Revenue recognition 25 marks = [: E
Measurement of financial liability `<P:l y.
Events after the reporting period ]1zud
Inventory valuation - lower of cost and NRV EU h_`R
Jointly controlled entity i`<L#6RBT
Accounting for entity m8
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Decommissioning cost 2~QJ]qo =
Jointly controlled assets 3.P7GbN
Asset definition J"S(GL
Question 4 Financial instrument 25 marks G{,DoCM5WL
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. K;Hgq4
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. 2yFT` 5+H4
考题1 j[mII5e7g
(a)部分考到的主要的知识点为: -{C Gn5]_#
Business combination achieved in stages - subsidiary to subsidiary d@$bPQQ$,
Disposals - where control is retained 8mLW^R:`
- subsidiary to associate =_ j<x$,b-
Goodwill (full value method) _ iDVd2X"H
Intangible assets ~z]VDEJ{q
Investment property HCkfw+gaV
Provisions {jwLVKT$
Foreign transaction =j~:u.hc'
考生容易出错误的地方会出项在一下几方面: qQ3pe:n?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. {98e_z w
2. Whether to recognize provision for restructuring. Q {~$7J
3. Calculation of retained earnings due to large amount of adjustments. Sp?e!`|8
考题2 g]N'6La
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. }kItVx
考题3 KXl!VD,#`=
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. {_L l'S
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Ahba1\,N$
考题4 O^6anUV0
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. [MKG5=kaE
—— By P2 Lecture Emily Yao <s\ZqL$ f
