【P2】Report on P2 Dec 09 sitting —— Emily Yao C h>r.OfP
Report on P2 Dec 09 sitting + JsMYv
09年12月P2 Corporate reporting 的考题结构和相关知识点为: `f S$@{YI_
Question 1 Consolidated statement of financial position 50 marks 0
*2^joUv
Professional and ethical behavior =A{F&:+a]
Question 2 Impairment of assets 2 25 marks XU_ gvz
Question 3 Revenue recognition 25 marks h:xvnyaI
Measurement of financial liability @P@?KZ..v!
Events after the reporting period @cukoLAn
Inventory valuation - lower of cost and NRV -e(e;e
Jointly controlled entity Qu|H_<8g
Accounting for entity s^#B *
Decommissioning cost *mby fu0q
Jointly controlled assets VX 0}x+LJ
Asset definition ?L x*MJZ
Question 4 Financial instrument 25 marks -%,=%FBi~4
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. {\ hjKP
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. h/k00hD60
考题1 l|v`B6(
(a)部分考到的主要的知识点为: qz95)
Business combination achieved in stages - subsidiary to subsidiary VYbH:4K@%
Disposals - where control is retained zcGmru|k
- subsidiary to associate 5X&Y~w,poU
Goodwill (full value method) 2{|Z?3FJ^
Intangible assets - ({h @
Investment property 4
K5
Provisions \(_(pcl
Foreign transaction F/V -@SF
考生容易出错误的地方会出项在一下几方面: s5h}MXIXw
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Q<0X80w>
2. Whether to recognize provision for restructuring. ~[<C6{
3. Calculation of retained earnings due to large amount of adjustments. 7cB/G: {
考题2 [4w* <({*
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. G>=Fdt7Oc
考题3 xqs ,4bcbY
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. H-\Ym}BGu
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. &+ "<ia(
考题4 .d I".L
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. _ _!LTpp
—— By P2 Lecture Emily Yao ;.'?(iEB
