【P2】Report on P2 Dec 09 sitting —— Emily Yao /JJw 6[ N
Report on P2 Dec 09 sitting 1B=>_3 _
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )_7>nuQ6
Question 1 Consolidated statement of financial position 50 marks w#y0atsg'
Professional and ethical behavior b=;nm#cAI
Question 2 Impairment of assets 2 25 marks P9Q~r<7n
Question 3 Revenue recognition 25 marks XMIbUbU k-
Measurement of financial liability 'jg3
Events after the reporting period BU Z
_ )
Inventory valuation - lower of cost and NRV ,m3e?j@;r
Jointly controlled entity S$q = ;"
Accounting for entity 6xK[34~ 6
Decommissioning cost ?~e3 &ux
Jointly controlled assets `:NaEF?Sj
Asset definition 7[# yu 2
Question 4 Financial instrument 25 marks Z8O n%Mx{"
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. :mppv8bh
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 2x]>l?
5b
考题1 ~uW Odm-"[
(a)部分考到的主要的知识点为: dihjpI_
Business combination achieved in stages - subsidiary to subsidiary K5>p89mZ
Disposals - where control is retained bm~W
EX
- subsidiary to associate =T?}N t
Goodwill (full value method) /
1UOT\8U
Intangible assets 7cDU2l
Investment property &)d$t'7 p
Provisions H`hnEOyLp
Foreign transaction gV;H6"
考生容易出错误的地方会出项在一下几方面: 1Na@|yY
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. :ue:QSt(u
2. Whether to recognize provision for restructuring. p{A}pnjf
3. Calculation of retained earnings due to large amount of adjustments. "p&Y^]
考题2 B q\F?zk<
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. 82{&# Vc
考题3 {
P%
9
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. HAz By\M{
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. f5*k7fg
考题4 r|Z3$J{^"
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. CvSIV 7zYo
—— By P2 Lecture Emily Yao } p
FQRSOZ
