【P2】Report on P2 Dec 09 sitting —— Emily Yao b(H{i} {]
Report on P2 Dec 09 sitting >l
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: |* &l ?S
Question 1 Consolidated statement of financial position 50 marks ]gk1q{Ql<
Professional and ethical behavior `8:)? 0Ez
Question 2 Impairment of assets 2 25 marks ?"6Zf LRi
Question 3 Revenue recognition 25 marks z M9#1^X
Measurement of financial liability Ms{";qiG
Events after the reporting period >XD?zF)6
Inventory valuation - lower of cost and NRV ^SdF\uk{?6
Jointly controlled entity ^\\3bW9}H
Accounting for entity l!mbpFt
Decommissioning cost Mt[yY|Ec|
Jointly controlled assets 3Vb4z
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Asset definition oL<#9)+2*
Question 4 Financial instrument 25 marks @I _cwUO
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. 9wgB J Jl7
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. 4T@:_G2b
考题1 \Pg~j\;F]
(a)部分考到的主要的知识点为: !# tVQ2O
Business combination achieved in stages - subsidiary to subsidiary ej
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Disposals - where control is retained CdolZW-!"
- subsidiary to associate |Wh3a#
Goodwill (full value method) BuJo W@)
Intangible assets ^9g$/8[^c_
Investment property {ZJO5*
Provisions BQ@7^E[
Foreign transaction 1Ms[$$b$
考生容易出错误的地方会出项在一下几方面: t&r.Kf9Z\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0
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2. Whether to recognize provision for restructuring. Y[
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3. Calculation of retained earnings due to large amount of adjustments. .Ro /ioq
考题2 (m ~>W"x/
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. 88g3<&
考题3 ^|Ap_!t$;
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. ~f/|bcep
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ewZ?+G+ m
考题4 gD, &TW
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. j#NyNv(jE1
—— By P2 Lecture Emily Yao ]%\,.&=hT
