【P2】Report on P2 Dec 09 sitting —— Emily Yao }'FNGn.~#
Report on P2 Dec 09 sitting us
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: dWCU Z,6}
Question 1 Consolidated statement of financial position 50 marks I |{A&G}|q
Professional and ethical behavior h
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Question 2 Impairment of assets 2 25 marks tSZd0G<A<o
Question 3 Revenue recognition 25 marks fuwv,[m
Measurement of financial liability "(U%Vg|)
Events after the reporting period x D(RjL+
Inventory valuation - lower of cost and NRV oI!L2
Jointly controlled entity Yy_o*Ozq
Accounting for entity ;M 9 5A
Decommissioning cost c<(LXf+61
Jointly controlled assets g#=~A&4q
Asset definition f a9n6uT
Question 4 Financial instrument 25 marks a9OJC4\
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+: >&& 9
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. mJ>@Dh3>G
考题1 $?dAO}f3O)
(a)部分考到的主要的知识点为: v7L} I[f
Business combination achieved in stages - subsidiary to subsidiary uAWmg8
Disposals - where control is retained #ilU(39e
- subsidiary to associate T.=du$
Goodwill (full value method) .hD 2g"
Intangible assets icX$<lD
Investment property dZ
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Provisions %
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Foreign transaction LEUD6 M+~t
考生容易出错误的地方会出项在一下几方面: rQ4i
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (4U59<ie
2. Whether to recognize provision for restructuring. q$;'
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3. Calculation of retained earnings due to large amount of adjustments. R]-
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考题2
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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. C&\vVNV;9
考题3 zW@OS Kq4
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. CD]2a@j {
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. d^&F%)AT
考题4 e|L $e0
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. WF6'mg^^ ?
—— By P2 Lecture Emily Yao 7Y8 B \B)w
