【P2】Report on P2 Dec 09 sitting —— Emily Yao .t%` "C
Report on P2 Dec 09 sitting ==W] 1@s
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ")GrQv a
Question 1 Consolidated statement of financial position 50 marks V34]5
Professional and ethical behavior uI&<H T?
Question 2 Impairment of assets 2 25 marks b0Fr]oGp
Question 3 Revenue recognition 25 marks bdyE9t
Measurement of financial liability ca!x{,Cvnj
Events after the reporting period 'miY"L:| O
Inventory valuation - lower of cost and NRV kD 4J{\
Jointly controlled entity /{\mV( F(
Accounting for entity .l]w4Hf
Decommissioning cost CEb al\R
Jointly controlled assets !p e!Z-,
Asset definition F,$ypGr
Question 4 Financial instrument 25 marks Iqm QQ_KH
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. VTJ,;p_UH
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 0%hOB :
考题1 zE4TdT1y|
(a)部分考到的主要的知识点为: Ru^j ~Cj5
Business combination achieved in stages - subsidiary to subsidiary }^3ICwzm
Disposals - where control is retained ^U@E rc#d
- subsidiary to associate JlN <w
Goodwill (full value method) VZ$FTM^b8
Intangible assets J*'#!
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Investment property d"4J)+q
Provisions oSqkAAGz\
Foreign transaction }Dc?
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考生容易出错误的地方会出项在一下几方面: C{Er%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9"mcN3x:\e
2. Whether to recognize provision for restructuring. q6
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3. Calculation of retained earnings due to large amount of adjustments. _0]{kB.$_
考题2 \ HZ]=B#0
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. ZA/:\6gm
考题3 $P%b?Y/
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. k'$UA$2d
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $X:r&7t+Q[
考题4
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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. By-A1|4Cp`
—— By P2 Lecture Emily Yao Z3]ut #`
