【P2】Report on P2 Dec 09 sitting —— Emily Yao 3o_)x
Report on P2 Dec 09 sitting 7pllz y
09年12月P2 Corporate reporting 的考题结构和相关知识点为: bEQy5AX
Question 1 Consolidated statement of financial position 50 marks <bSG|VqnH
Professional and ethical behavior jF$bCbAUce
Question 2 Impairment of assets 2 25 marks DB~3(r? K
Question 3 Revenue recognition 25 marks 9f #~RY|#m
Measurement of financial liability Q,ez AE
Events after the reporting period 8+f{ /
Inventory valuation - lower of cost and NRV /"+CH\)
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Jointly controlled entity ^_4e^D]P"
Accounting for entity y ;/T .W9!
Decommissioning cost ]!c59%f=
Jointly controlled assets h 8%(,$*
Asset definition
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Question 4 Financial instrument 25 marks r|MBkpcvp
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. o*k.je1
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. 2Kkm-#p7
考题1 ;\]& k
(a)部分考到的主要的知识点为: @d&Jt A
Business combination achieved in stages - subsidiary to subsidiary V jdu9Ez
Disposals - where control is retained ._E 6?
- subsidiary to associate Cy frnU8g
Goodwill (full value method) f]pHJVgFV
Intangible assets cp:U@Nh
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Investment property IdS=lN$
Provisions (jyT9'*wAT
Foreign transaction r*
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考生容易出错误的地方会出项在一下几方面: Z bW!c1s{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. m/e*P*\ =
2. Whether to recognize provision for restructuring. +TZVx(Z&A
3. Calculation of retained earnings due to large amount of adjustments. " [QQ(]={
考题2 =ea'G>;[H
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. {xD\ w^
考题3 H|Y*TI2vf8
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. `<3%`4z/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /Hs\`Kg"!
考题4 !.G knDT
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. dEhFuN
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—— By P2 Lecture Emily Yao +F?}<P_v
