【P2】Report on P2 Dec 09 sitting —— Emily Yao $RQ7rL3g{
Report on P2 Dec 09 sitting 62BJ
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: >`jsUe S
Question 1 Consolidated statement of financial position 50 marks Tl#Jf3XY}
Professional and ethical behavior q2I;Ly\3o
Question 2 Impairment of assets 2 25 marks 728}K^7:
Question 3 Revenue recognition 25 marks u}QB-oU
Measurement of financial liability w"Cc Wng1
Events after the reporting period 6 ~b~[gA
Inventory valuation - lower of cost and NRV 8ycmvpJ
Jointly controlled entity {
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Accounting for entity _v=@MOI/J
Decommissioning cost ,w.`( ?I/
Jointly controlled assets ~ P*t_cpZ
Asset definition VV(>e@Bc4
Question 4 Financial instrument 25 marks guC/eSxv
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. :E|HP#iwu
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. PmtBu`OkV
考题1 WgdL^PN(h
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary >
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Disposals - where control is retained fhu- YYJt
- subsidiary to associate ZQvpkO7}M
Goodwill (full value method) YyX/:1 sg>
Intangible assets *G^n<p$"
Investment property 1#AdEd[
Provisions U[z
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Foreign transaction R
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考生容易出错误的地方会出项在一下几方面: ;Ef:mr"Nu
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. PXGS5 ,
2. Whether to recognize provision for restructuring. S;$@?v F
3. Calculation of retained earnings due to large amount of adjustments. %$j)? e
考题2 &XosDt
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. =2#a@D6Bl
考题3 9l+`O0.@
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. e~r%8.Wm
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. XD`QU m
考题4 t"`LJE._P
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. @18"o"c7j
—— By P2 Lecture Emily Yao d:0RDK-}s
