【P2】Report on P2 Dec 09 sitting —— Emily Yao mzgt>Qtkz=
Report on P2 Dec 09 sitting uZqL'l+/y
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7#V7D6j1
Question 1 Consolidated statement of financial position 50 marks ZlT }cA/n
Professional and ethical behavior ,/;Ae w;
Question 2 Impairment of assets 2 25 marks 6x+ujUBkK
Question 3 Revenue recognition 25 marks
{15j'Qwm
Measurement of financial liability pwFp<O "
Events after the reporting period q t"D!S_
Inventory valuation - lower of cost and NRV H;Wrcf2
Jointly controlled entity -'rdN i
Accounting for entity =%Y1 ] F
Decommissioning cost OgQd yU
Jointly controlled assets q6zVu (
Asset definition ^&zC PUH
Question 4 Financial instrument 25 marks BI'>\hX/V
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. fPR_ 3q gQ
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. |;ztK[(
考题1 Z}W{ iD{
(a)部分考到的主要的知识点为: <2$vo
Business combination achieved in stages - subsidiary to subsidiary Q@D7 \<t
Disposals - where control is retained EX8JlA\-W
- subsidiary to associate ]e>qvSuYh
Goodwill (full value method) bLqy7S9x
Intangible assets "<,lqIqA;
Investment property Y
},E3<
Provisions S?J!. (
Foreign transaction Y:^hd809
考生容易出错误的地方会出项在一下几方面: 18&" j 8'm
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. CM6% g f3
2. Whether to recognize provision for restructuring. 1\}vU
3. Calculation of retained earnings due to large amount of adjustments. Z
3BwbH
考题2 v"*r %nCi
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. B8& q$QV
考题3 (gt\R}
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. coP->&(@U#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r\NqY. U&
考题4 X+X:nL.t
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
—— By P2 Lecture Emily Yao *?)MJ@
