【P2】Report on P2 Dec 09 sitting —— Emily Yao Q&eQQ6b^Ih
Report on P2 Dec 09 sitting 4y'OMRy
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )8UWhl=
Question 1 Consolidated statement of financial position 50 marks ~(
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Professional and ethical behavior dOoK Lry
Question 2 Impairment of assets 2 25 marks MvWaB
Question 3 Revenue recognition 25 marks ykX/9y+-s
Measurement of financial liability hi j
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Events after the reporting period [.S#rGYk
Inventory valuation - lower of cost and NRV n_(/JE >
Jointly controlled entity :E@3Vl#U
Accounting for entity g;8jK 8 Kh
Decommissioning cost s+EAB{w$
Jointly controlled assets !/ 3B3cG
Asset definition Qi LE L
Question 4 Financial instrument 25 marks ]5$eAYq
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. p-zXp K"
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. u( wGl_
考题1 0 Emr<n
(a)部分考到的主要的知识点为: d~:!#uWyFk
Business combination achieved in stages - subsidiary to subsidiary vL\&6n~M>
Disposals - where control is retained '=G|Sq^aO
- subsidiary to associate h0g:@ae%&
Goodwill (full value method) Wr 3m
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Intangible assets @g$Gti
Investment property 5i1>I=N
Provisions ,>eMG=C; g
Foreign transaction > 9(hUH
考生容易出错误的地方会出项在一下几方面: r]l!WRn
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. jp"JafS /E
2. Whether to recognize provision for restructuring. r!HwXeEn/
3. Calculation of retained earnings due to large amount of adjustments. w[ !^;#
考题2 #z2rzM@/:
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. bLQ ^fH4ww
考题3 1QU:?_\6@t
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. i 4%xfN
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. #L{OV)a<
考题4 GA ?87N
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. m"fNK$_d
—— By P2 Lecture Emily Yao B,K>rCZ/
