【P2】Report on P2 Dec 09 sitting —— Emily Yao <<i=+ed8eP
Report on P2 Dec 09 sitting FLw[Mg:L
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;<86P3 S
Question 1 Consolidated statement of financial position 50 marks ,^Ex
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Professional and ethical behavior mI2|0RWI)l
Question 2 Impairment of assets 2 25 marks ^.nwc#
Question 3 Revenue recognition 25 marks h g(KNvl
Measurement of financial liability 9c#L{in
Events after the reporting period Z?5,cI[6#
Inventory valuation - lower of cost and NRV $XU-[OF%:9
Jointly controlled entity ^Z#<tN;
Accounting for entity SZNFE
Decommissioning cost =9# i<te
Jointly controlled assets <t% Ao,"
Asset definition ,q{lYX83S
Question 4 Financial instrument 25 marks xKRfl1
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. #1gTp b+t
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 1t!&xvhG
考题1 ch%Q'DR_I)
(a)部分考到的主要的知识点为: r9U[-CX:"
Business combination achieved in stages - subsidiary to subsidiary 1Al
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Disposals - where control is retained jJiCF,m
- subsidiary to associate w; yar=n
Goodwill (full value method) G:H(IA7 Z
Intangible assets Z?.:5#
Investment property 0b!fWS?,k0
Provisions JI28}Cxs0
Foreign transaction RXIH(WiK
考生容易出错误的地方会出项在一下几方面: 5<0Yh#_
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. QSlf=VK*y
2. Whether to recognize provision for restructuring. oY|
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3. Calculation of retained earnings due to large amount of adjustments. N9~'P-V
考题2 vLVSZX
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 3/]f4D{MMY
考题3 X7(rg W 8
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. } [YcilU_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. LWp?U!N
考题4 q{N lF$X
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. 2}W6{T'
—— By P2 Lecture Emily Yao #)Id J]
