【P2】Report on P2 Dec 09 sitting —— Emily Yao d6f T
Report on P2 Dec 09 sitting xdgbs-a)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ILIv43QKM(
Question 1 Consolidated statement of financial position 50 marks 0<)Ep~!
Professional and ethical behavior FvXpqlp
Question 2 Impairment of assets 2 25 marks Vz ]yJ:
Question 3 Revenue recognition 25 marks rM`z2*7%d
Measurement of financial liability o&)v{ q
Events after the reporting period ;3\'}2 ^|l
Inventory valuation - lower of cost and NRV v[\GhVb
Jointly controlled entity _/ NPX DL
Accounting for entity *pYawT
Decommissioning cost 0C4Os p
Jointly controlled assets b=kY9!GN,v
Asset definition 2Mu3] 2>
Question 4 Financial instrument 25 marks zXW;W$7V4
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. pD]2.O
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. pN{XGkX.
考题1 TPA*z9n+B
(a)部分考到的主要的知识点为: o0_H(j?
Business combination achieved in stages - subsidiary to subsidiary G6bvV*TRi
Disposals - where control is retained i8!err._
- subsidiary to associate Ie} 7#>S
Goodwill (full value method) qGi\*sc>x
Intangible assets lXRB"z
Investment property F8&L'@m9>
Provisions }Xb|Ur43
Foreign transaction Z~ K} @
考生容易出错误的地方会出项在一下几方面: qu0 q
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7[1 VFc#tf
2. Whether to recognize provision for restructuring. kbSl.V%)
3. Calculation of retained earnings due to large amount of adjustments. mGo NT
考题2 wlDo(]mj=O
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. j
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考题3 LX}|%- iv
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. %ed TW[C`
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. .M s$)1
考题4 `_x#`%!#2
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. b_)SMAsO7
—— By P2 Lecture Emily Yao X([@}ren
