【P2】Report on P2 Dec 09 sitting —— Emily Yao <^s31.&p
Report on P2 Dec 09 sitting F{mUxo#T
09年12月P2 Corporate reporting 的考题结构和相关知识点为: # cQ5-R -1
Question 1 Consolidated statement of financial position 50 marks I`{3I -E
Professional and ethical behavior cB &_':F
Question 2 Impairment of assets 2 25 marks G]h_z|$K
Question 3 Revenue recognition 25 marks l/3=o}8q
Measurement of financial liability iM!Ya!
Events after the reporting period
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Inventory valuation - lower of cost and NRV ,h=a+ja8
Jointly controlled entity P'wo+Tn*
Accounting for entity 20I`F>-*
Decommissioning cost a!R*O3
Jointly controlled assets 'p5M|h\:T
Asset definition H+*3e&
Question 4 Financial instrument 25 marks < T>s;b
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ]x)!Kd2>
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Hn >VPz+I
考题1 4T @+gy^.
(a)部分考到的主要的知识点为: #E+ybwA
Business combination achieved in stages - subsidiary to subsidiary 1v &!%9
Disposals - where control is retained ? Uq"zq
- subsidiary to associate |ufL s
Goodwill (full value method) I^EZ s6~
Intangible assets kq X=3Zo
Investment property {|>'(iqH"w
Provisions z5gVP8*z5
Foreign transaction 3li$)S1z
考生容易出错误的地方会出项在一下几方面: WVD48}HF-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8XJi }YPQ
2. Whether to recognize provision for restructuring. 4Q !A w
3. Calculation of retained earnings due to large amount of adjustments. N.mRay,
考题2 u xyj6(
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. 5Pf=Uj6D
考题3 (F^R9G|
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. /"J 6``MV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =?$~=1SL+
考题4 %%ouf06.|
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. H W]?%9a
—— By P2 Lecture Emily Yao *rTg>)
