【P2】Report on P2 Dec 09 sitting —— Emily Yao - !
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Report on P2 Dec 09 sitting 0IWf!Sk
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: e~(5%CO>#j
Question 1 Consolidated statement of financial position 50 marks 7x8
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Professional and ethical behavior o;R I*I
Question 2 Impairment of assets 2 25 marks ,tRj4mx
Question 3 Revenue recognition 25 marks YHl;flv
Measurement of financial liability o,wUc"CE
Events after the reporting period T6kdS]4-
Inventory valuation - lower of cost and NRV Zgb!E]V[
Jointly controlled entity IUct
Accounting for entity *n"{J(Jt`
Decommissioning cost #,v {Ihn
Jointly controlled assets Ht&Y C<X
Asset definition LXCx~;{\
Question 4 Financial instrument 25 marks ]{>,rK[So
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. H%lVl8oQ
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. >5SSQ\ 2~a
考题1 k|f4Cf,
(a)部分考到的主要的知识点为: ! 1b;F*H
Business combination achieved in stages - subsidiary to subsidiary ( u idNq
Disposals - where control is retained Ht
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- subsidiary to associate xe$_aBU
Goodwill (full value method) YA5g';$H*
Intangible assets Yz93'HDB
Investment property -|9=P\U8S
Provisions h@wgd~X9
Foreign transaction 2b8L\$1q
考生容易出错误的地方会出项在一下几方面: SZCze"`[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0Y5_PTWb+Y
2. Whether to recognize provision for restructuring. An/|+r\
3. Calculation of retained earnings due to large amount of adjustments. 3irl
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考题2 )Bf Aw
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. YZJyk:H\
考题3 [opGZ`>)j"
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. pI<f) r
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _h1mF<\ X^
考题4 mRK>U$v
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. is@?VklnB
—— By P2 Lecture Emily Yao YKf0dh;O
