【P2】Report on P2 Dec 09 sitting —— Emily Yao 'mE^5K
Report on P2 Dec 09 sitting RYy,wVh}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: hF>u)%J /S
Question 1 Consolidated statement of financial position 50 marks [Gtb+'8
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks {$33B'wk
Question 3 Revenue recognition 25 marks Q|c |2byb
Measurement of financial liability m*Cu-6&qd
Events after the reporting period R/~ ,i;d>
Inventory valuation - lower of cost and NRV 0[Eb .2I
Jointly controlled entity lP3h<j
Accounting for entity DpvrMI~I_
Decommissioning cost #K|9^4jt
Jointly controlled assets <cj{Qk
Asset definition A
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Question 4 Financial instrument 25 marks Ur3m[07H
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Ilq=wPD}j
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 2 hq\n<
考题1 x+7*ADKb
(a)部分考到的主要的知识点为: p$XKlg&
Business combination achieved in stages - subsidiary to subsidiary 0BK5qz
Disposals - where control is retained nB ] Ia?
- subsidiary to associate i=#F)AD^5#
Goodwill (full value method) E ]f)Os$
Intangible assets ue\t ,*KYd
Investment property |8U;m:AS
Provisions gKi{Y1
Foreign transaction JN(-.8<
考生容易出错误的地方会出项在一下几方面: JvL{| KtyU
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. S|AjL
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2. Whether to recognize provision for restructuring. g
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3. Calculation of retained earnings due to large amount of adjustments. >cgpaj x*
考题2 ,H[SI0];
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. e fO jTA%
考题3 f~ U.a.Fb
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. bRsTBp;R`I
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. uM S*(L_
考题4 @ D[` Oj)
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. L0"~[zB]N
—— By P2 Lecture Emily Yao eR;!(Oy=A
