【P2】Report on P2 Dec 09 sitting —— Emily Yao $Y,]D*|
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Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: f8?K_K;\
Question 1 Consolidated statement of financial position 50 marks `s:| 4;.
Professional and ethical behavior 8XJ%Y uu
Question 2 Impairment of assets 2 25 marks ;g
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Question 3 Revenue recognition 25 marks i}<R >]S
Measurement of financial liability e`$v\7K
Events after the reporting period {=g-zsc]K
Inventory valuation - lower of cost and NRV #K*d:W3C
Jointly controlled entity !gf&l ^)
Accounting for entity ~*B1}#;
Decommissioning cost 59 ^@K"J
Jointly controlled assets $z mES tcm
Asset definition X\%],"9%
Question 4 Financial instrument 25 marks m;
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Lp
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ;5Sr<W\:;
考题1 *qb `wg
(a)部分考到的主要的知识点为: "-xC59,
Business combination achieved in stages - subsidiary to subsidiary ] K9 x<@!
Disposals - where control is retained K.z}%a
- subsidiary to associate =_yOX=g|
Goodwill (full value method) .X2 mEnh
Intangible assets ZTmdS
Investment property RPiCXpJv&
Provisions Pm ?6]] 7
Foreign transaction #Y18z5vo
考生容易出错误的地方会出项在一下几方面: 6:EO
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. i2j)%Gc}
2. Whether to recognize provision for restructuring. CYrL|{M]
3. Calculation of retained earnings due to large amount of adjustments. #^v5Eo
考题2 t'Q48Q Ab?
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. +u=xB hZ
考题3 ;JmD(T7{
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Dea; 9O
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. + Zr03B
考题4 If&p$pAH?
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. & e rNVD5o
—— By P2 Lecture Emily Yao nlmkkTHF8
