【P2】Report on P2 Dec 09 sitting —— Emily Yao jHWJpm (
Report on P2 Dec 09 sitting b cy(
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: &`A2&mZ
Question 1 Consolidated statement of financial position 50 marks 4j
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Professional and ethical behavior :fE*fU@
Question 2 Impairment of assets 2 25 marks h |
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Question 3 Revenue recognition 25 marks ?.&?4*u
Measurement of financial liability 26\*x
Events after the reporting period -"Q[n,"Y
Inventory valuation - lower of cost and NRV Zjh9jvsW
Jointly controlled entity D $[/|%3
Accounting for entity vy+9Q5@W
Decommissioning cost Q WWoj[d#
Jointly controlled assets !WReThq
Asset definition $/uNV1 ]o
Question 4 Financial instrument 25 marks )B' U_*
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ;o0o6pF
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. UZUG ?UUM
考题1 !saKAb}d7H
(a)部分考到的主要的知识点为: *cn#W]AE
Business combination achieved in stages - subsidiary to subsidiary |Zo_x} 0
Disposals - where control is retained `[J(a u$z
- subsidiary to associate 6lc/_&0
Goodwill (full value method) |uE _aFQs
Intangible assets x uD n:
Investment property hrr ;=q$
Provisions 'd@Vusq}2
Foreign transaction pY 9>z;qD
考生容易出错误的地方会出项在一下几方面: "yCek
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. t KUy& ]T
2. Whether to recognize provision for restructuring. l C|{{?m
3. Calculation of retained earnings due to large amount of adjustments. v1j ]&3O
考题2 V-(LHv
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. 6c>tA2G|8
考题3 YMx
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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. dsxaxbVj%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9/k?Lv
考题4 IJn r^S8
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. s!E-+Gw
—— By P2 Lecture Emily Yao ].2it{gF?b
