【P2】Report on P2 Dec 09 sitting —— Emily Yao rzl0*CR
Report on P2 Dec 09 sitting Ll2yJ
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2b&&3u8
Question 1 Consolidated statement of financial position 50 marks CO%o.j=1
Professional and ethical behavior qwf97pg$
Question 2 Impairment of assets 2 25 marks /"q
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Question 3 Revenue recognition 25 marks D]P_tJI
Measurement of financial liability }KEL{VUX
Events after the reporting period [unK5l4_!
Inventory valuation - lower of cost and NRV ftaGu-d%
Jointly controlled entity obRYU|T
Accounting for entity d9qA\ [
Decommissioning cost 7{"urs7 T
Jointly controlled assets By&ibN),
Asset definition sWG_MEbu
Question 4 Financial instrument 25 marks zw2qv'
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. tAi
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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. +VE]
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考题1 w6Owfq'v
(a)部分考到的主要的知识点为: L\GjG&Y5
Business combination achieved in stages - subsidiary to subsidiary OrG1Mfx&2%
Disposals - where control is retained T_=IH~"
- subsidiary to associate >GV(\In
Goodwill (full value method) Qp?+G~*
Intangible assets b23 5Zm
Investment property NKy Ksu
Provisions e H0^d5bH
Foreign transaction U8||)+
考生容易出错误的地方会出项在一下几方面: oh?@[U
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j0X Jf<
2. Whether to recognize provision for restructuring. 6Fe$'TP
3. Calculation of retained earnings due to large amount of adjustments. QTC-W2t]
考题2 _Hp[}sv4)
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. UN8]>#\"`
考题3 #Yd'Vve
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. 8AGP*"gI
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. uOv0ut\\G
考题4 F5+)=P#
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. u]<_6;_
—— By P2 Lecture Emily Yao 2jT2~D.U1