【P2】Report on P2 Dec 09 sitting —— Emily Yao Y;8Y s&/t
Report on P2 Dec 09 sitting AqB5 B5}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 4*}[h9J}\
Question 1 Consolidated statement of financial position 50 marks u =z$**M^
Professional and ethical behavior +D[|L1{xb
Question 2 Impairment of assets 2 25 marks K 4Q JDC8
Question 3 Revenue recognition 25 marks rdhK&5x*
Measurement of financial liability QG*=N {% 5
Events after the reporting period (MY#;v\AYE
Inventory valuation - lower of cost and NRV 9u
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Jointly controlled entity K*&M:u6E
Accounting for entity 7Ab&C&3
Decommissioning cost &)JQ6J_|\
Jointly controlled assets oG M L s
Asset definition
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Question 4 Financial instrument 25 marks b6: A-jb*I
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. px %xoY
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 7K,Quq.%+
考题1 )Fx"S.Ok
(a)部分考到的主要的知识点为: , (dg]7
Business combination achieved in stages - subsidiary to subsidiary oW(lQ'"
Disposals - where control is retained M.$Li#So,
- subsidiary to associate eQu%TZ(x-$
Goodwill (full value method) wwrP7T+d
Intangible assets +PgUbr[p
Investment property 0D/u`-
Provisions BZejqDr *
Foreign transaction `bT!_ Ru
考生容易出错误的地方会出项在一下几方面: rt%?K.S/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =}>wxO
2. Whether to recognize provision for restructuring. IROX]f}r (
3. Calculation of retained earnings due to large amount of adjustments. JBfDz0P
考题2 d~F`q7F'?]
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. 2_ M+akqy^
考题3 J ^gtSn^
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. 9pUvw_9MY
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. B!-hcn]y
考题4 psyxNM=dN#
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. W&CQ87b
—— By P2 Lecture Emily Yao ,Tc3koi
