【P2】Report on P2 Dec 09 sitting —— Emily Yao =dw1Q
Report on P2 Dec 09 sitting vp|=q;Q%r
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .5yc O
Question 1 Consolidated statement of financial position 50 marks [ O )Z of
Professional and ethical behavior 2Ee1mbZVw8
Question 2 Impairment of assets 2 25 marks $ P@cS1sB
Question 3 Revenue recognition 25 marks A X#!9-m3
Measurement of financial liability 9]w0zUOL6
Events after the reporting period =iQm_g
Inventory valuation - lower of cost and NRV " $'~ =' [
Jointly controlled entity (j I|F-i
Accounting for entity Tz -cN
Decommissioning cost -U $pW( ~
Jointly controlled assets B<&_lG0s S
Asset definition 3# (5Kco
Question 4 Financial instrument 25 marks Om" 3Q/&
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 9C 05
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 7EO &:b ]
考题1 MdjLAD)f+C
(a)部分考到的主要的知识点为: y~=h M
Business combination achieved in stages - subsidiary to subsidiary . R}y"O\
Disposals - where control is retained 79x9<,a)
- subsidiary to associate 4~Pto
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Goodwill (full value method) C941 @I
Intangible assets -8jqC 6mQ
Investment property m wCnP8:K
Provisions QX=;,tr
Foreign transaction l1qwT0*6>
考生容易出错误的地方会出项在一下几方面: M\6 `2q
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. NGs9Jke2
2. Whether to recognize provision for restructuring. =k7\g /
3. Calculation of retained earnings due to large amount of adjustments. N8q Z{CWn
考题2 Lx{N%;t*E
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. `VE&Obp[
考题3 4Z<l>!
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 'uzv\ [
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. aF"Z!HD
考题4 {:X];A$
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. L,pSdeq
—— By P2 Lecture Emily Yao ]r1{%:8
