【P2】Report on P2 Dec 09 sitting —— Emily Yao He3zV\X[Z
Report on P2 Dec 09 sitting 9YhsJ~"Q
09年12月P2 Corporate reporting 的考题结构和相关知识点为: A l}PJz\
Question 1 Consolidated statement of financial position 50 marks F9w&!yW:
Professional and ethical behavior t@M] ec
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks 926oM77
Measurement of financial liability pr(\ ?\a
Events after the reporting period [ {$0E=&0
Inventory valuation - lower of cost and NRV n^#L B* q
Jointly controlled entity %WR"85
Accounting for entity IoOnS)
Decommissioning cost /GGu` f
Jointly controlled assets BwD 1}1jp
Asset definition ^MV%\0o
Question 4 Financial instrument 25 marks V.:A'!$#
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. dC#\ut%l
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. ;(6lN<i U
考题1 %;$Y|RbmqE
(a)部分考到的主要的知识点为: _Qc\v0%
Business combination achieved in stages - subsidiary to subsidiary vI}S6-"<
Disposals - where control is retained a=VT |CX[
- subsidiary to associate %nF\tVP3]
Goodwill (full value method) !J l0Eu
Intangible assets |LH*)GrD*t
Investment property s;$TX30 4
Provisions _!p3M3"$B
Foreign transaction C/ VYu-p%
考生容易出错误的地方会出项在一下几方面: 5T#D5Z<m
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. x~tQ YK
2. Whether to recognize provision for restructuring. L-{r*ccIW
3. Calculation of retained earnings due to large amount of adjustments. RNtA4rC>#
考题2 +Q0-jS#d
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. { ][7N p!y
考题3
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. >Fk `h=Wd
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @$K q<P
考题4 J5 ( D7rp#
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. z }
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—— By P2 Lecture Emily Yao iDc|9"|Tf3
