【P2】Report on P2 Dec 09 sitting —— Emily Yao &1%W-&bc6
Report on P2 Dec 09 sitting (Z=ziopDE
09年12月P2 Corporate reporting 的考题结构和相关知识点为: i?z3!`m
Question 1 Consolidated statement of financial position 50 marks Z%D*2wm4
Professional and ethical behavior El Z' /l*\
Question 2 Impairment of assets 2 25 marks Op,C e4A
Question 3 Revenue recognition 25 marks -\6tVF11z
Measurement of financial liability M-K<w(,X
Events after the reporting period Qpndi$2H!
Inventory valuation - lower of cost and NRV J<p< 5):R;
Jointly controlled entity =8X`QUmT
Accounting for entity ve.iyr
Decommissioning cost p \; * :
Jointly controlled assets U;D!m+.HK
Asset definition VW <s_
Question 4 Financial instrument 25 marks CCDoiTu!4
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. RU,f|hB 4
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 1Z'c L~9
考题1 3q R@$pm
(a)部分考到的主要的知识点为: 0 AY23/
Business combination achieved in stages - subsidiary to subsidiary ({yuwH?tH
Disposals - where control is retained r[ vMiVb
- subsidiary to associate -9~kp'_a
Goodwill (full value method) +h pXMO%?
Intangible assets 8Z4d<DIJ
Investment property S5@/;T
Provisions LZM dW
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Foreign transaction Mlb=,l
考生容易出错误的地方会出项在一下几方面: Cc0`Y lx~(
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. K7F uMB
2. Whether to recognize provision for restructuring. F8 ;M++
3. Calculation of retained earnings due to large amount of adjustments. jj0@ez{3
考题2 Cfyas'
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. _U1~^ucV
考题3 J#L-Slav%
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. l$z[Vh^UU<
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. o{4ya jt
考题4 '&W`x5`t
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. *q AF #
—— By P2 Lecture Emily Yao V2ypmkn 8&
