【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting P%|~Ni_BTX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]N'3jf`W
Question 1 Consolidated statement of financial position 50 marks #/>TuJc
Professional and ethical behavior y% bIO6u:
Question 2 Impairment of assets 2 25 marks <-I69`
Question 3 Revenue recognition 25 marks
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Measurement of financial liability bRvGetX
Events after the reporting period +byOThuE
Inventory valuation - lower of cost and NRV d:)#-x*h7
Jointly controlled entity HzTmNm)
Accounting for entity N{%7OG
Decommissioning cost Mj@2=
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Jointly controlled assets wm~7`&
Asset definition v@qP &4Sp
Question 4 Financial instrument 25 marks d]DV\*v
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. ~i|6F~%3
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. TIGtX]`
考题1 <r}wQ\F#
(a)部分考到的主要的知识点为: ]oP1c-GEk
Business combination achieved in stages - subsidiary to subsidiary }$_@yt<{W@
Disposals - where control is retained /DAR'9@h
- subsidiary to associate >
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Goodwill (full value method) zsp%Cz7T
Intangible assets 7P1Pk?pxy
Investment property /2p*uv}IP
Provisions w<(ubR %$
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: `*s:[k5k
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. %jL^sA2;c+
2. Whether to recognize provision for restructuring. Dh
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3. Calculation of retained earnings due to large amount of adjustments. [lzd'
考题2 B%tF|KKj
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"x_Y
考题3 Go%Z^pF3CO
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. P)vD?)Q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. eIvZhi
考题4 Rzd`MIHDp
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. WZ' Z"'
—— By P2 Lecture Emily Yao w~@"r#-