【P2】Report on P2 Dec 09 sitting —— Emily Yao P:q mg"i@3
Report on P2 Dec 09 sitting |.IH4
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: )Nv1_ en<!
Question 1 Consolidated statement of financial position 50 marks {Z.6\G&q
Professional and ethical behavior 5sD,gZ7
Question 2 Impairment of assets 2 25 marks p|4qkJK8
Question 3 Revenue recognition 25 marks (}"D x3K
Measurement of financial liability [\u
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Events after the reporting period )^h6'h`
Inventory valuation - lower of cost and NRV _B4&Fb.
Jointly controlled entity .=_p6_G
Accounting for entity DA =U=F
Decommissioning cost $ |4C]Me (
Jointly controlled assets 3:%k
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Asset definition uGKjZi
Question 4 Financial instrument 25 marks I0=_=aZO (
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. #c!:&9oU
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. :NzJvI<
考题1 }fpya2Xt
(a)部分考到的主要的知识点为: 4 DXbeQs:
Business combination achieved in stages - subsidiary to subsidiary ^\)a[OW
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Disposals - where control is retained 0MQ= Rt
- subsidiary to associate gU9{~-9}
Goodwill (full value method) 0oe<=
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Intangible assets _Fb}zPU!
Investment property 0QQss
Provisions p: ,Y6[gMo
Foreign transaction ? @V R%z
考生容易出错误的地方会出项在一下几方面: dWY%bb
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. V la,avON
2. Whether to recognize provision for restructuring. =O/Bte.
3. Calculation of retained earnings due to large amount of adjustments. x "W~m.y$h
考题2 ~{c ?-qb
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. VFT@Ic#]
考题3 vccWe7rh
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. )cf i@-J+#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. [)H 6`w
考题4 A#u U ]S
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. urp|@WZ
—— By P2 Lecture Emily Yao ;D5>iek5
