【P2】Report on P2 Dec 09 sitting —— Emily Yao ~ 2Jvb[IM
Report on P2 Dec 09 sitting g0@i[&A@{
09年12月P2 Corporate reporting 的考题结构和相关知识点为: MqXN,n +`k
Question 1 Consolidated statement of financial position 50 marks 0 m?v@K' l
Professional and ethical behavior C!N&uNp@s
Question 2 Impairment of assets 2 25 marks ZRY s7 4<
Question 3 Revenue recognition 25 marks Rg! [ic !
Measurement of financial liability `.PZx %=
Events after the reporting period q=8I0E&q
Inventory valuation - lower of cost and NRV j'lfH6_')e
Jointly controlled entity $_,?SXM
Accounting for entity !@E=\Sm8EV
Decommissioning cost S 5R
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Jointly controlled assets E7E>w#T5
Asset definition U[5
Question 4 Financial instrument 25 marks |sWH!:]49
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. MrIo.
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. e6{}hiM
考题1 e-Z+)4fH
(a)部分考到的主要的知识点为: |n-NK&Y(o
Business combination achieved in stages - subsidiary to subsidiary Yrp
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Disposals - where control is retained Yv!%Is
- subsidiary to associate Bfw]#"N`
Goodwill (full value method) Cs$wgm*
Intangible assets A@^ e 4 \
Investment property XYD}OddO
Provisions nU$;W
Foreign transaction l%h0x*?$
考生容易出错误的地方会出项在一下几方面: mq@2zE`.(
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. y P\KIm!
2. Whether to recognize provision for restructuring. ; 2K_u
3. Calculation of retained earnings due to large amount of adjustments. aaf\% ~
考题2 Y4,~s64e
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. (xffU%C^
考题3 H:x=v4NgsU
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. IDbqhZp(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. wJA`e)>
考题4 -~Kw~RX<(
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. ES72yh]
—— By P2 Lecture Emily Yao 1MI/:v y-
