【P2】Report on P2 Dec 09 sitting —— Emily Yao VsTa!V^~
Report on P2 Dec 09 sitting )?D w) s5
09年12月P2 Corporate reporting 的考题结构和相关知识点为: tMnwY'
Question 1 Consolidated statement of financial position 50 marks /:o (Ghc?
Professional and ethical behavior >~)IsQ*%
Question 2 Impairment of assets 2 25 marks kI lK"=
Question 3 Revenue recognition 25 marks /N?vV
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Measurement of financial liability q(YFt* (;w
Events after the reporting period {%cm;o[7o
Inventory valuation - lower of cost and NRV = m6yH_`@
Jointly controlled entity CTOrBl$70
Accounting for entity $Afw ]F$
Decommissioning cost DD(K@M
Jointly controlled assets WymBjDos:
Asset definition $hGiI
Question 4 Financial instrument 25 marks LnY`f -H
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. wEp*j+Mmce
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 3Hg}G#]WS
考题1 F')f i0=
(a)部分考到的主要的知识点为: g-cC&)0Q
Business combination achieved in stages - subsidiary to subsidiary ~3F\7%Iqc
Disposals - where control is retained Z-wvd w]$
- subsidiary to associate Z/hk)GI
Goodwill (full value method) v?S~
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Intangible assets eKj'[2G@/
Investment property 4 8 | u{
Provisions hr)CxsPoRQ
Foreign transaction 28rC>*+z
考生容易出错误的地方会出项在一下几方面: Il&}4#:
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E
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2. Whether to recognize provision for restructuring. gY=Ry=w9
3. Calculation of retained earnings due to large amount of adjustments. qV`JZ \ n
考题2 MaX:o GF,
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. v!b
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考题3 tm[e?+Iq
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. ^3:y<{J
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 5|^{t00T ~
考题4 |loo ^!I
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. Uq8=R)1<|d
—— By P2 Lecture Emily Yao !o k6*m
