【P2】Report on P2 Dec 09 sitting —— Emily Yao :xZ^Jq91
Report on P2 Dec 09 sitting jfjT::f>l
09年12月P2 Corporate reporting 的考题结构和相关知识点为: S3sxK:
Question 1 Consolidated statement of financial position 50 marks =6xxZy
[
Professional and ethical behavior %Wa. 2s
Question 2 Impairment of assets 2 25 marks *eAzk2
Question 3 Revenue recognition 25 marks UgD&tD0fp
Measurement of financial liability %<h+_(\ h
Events after the reporting period @(any ^ QJ
Inventory valuation - lower of cost and NRV 6 $
ag<
Jointly controlled entity 94xWMX2
Accounting for entity lO=~&_
Decommissioning cost OFn# C!
Jointly controlled assets b 2XUZ5
Asset definition d[y(u<Vl
Question 4 Financial instrument 25 marks /EV _Y|(-
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. S\ ) ~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. }\]J?I+ A
考题1 A;gU@8m
(a)部分考到的主要的知识点为: VP_ S[+Zv~
Business combination achieved in stages - subsidiary to subsidiary LIfYpn6
Disposals - where control is retained %Iv*u sXP
- subsidiary to associate ?K=
X[
Goodwill (full value method) 2-_d~~O1N
Intangible assets m [D]4h9
Investment property a$]i8AeG
Provisions ,L$, d
Foreign transaction O_^t u?x
考生容易出错误的地方会出项在一下几方面: > _SqM! ^v
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ok(dCAKP
2. Whether to recognize provision for restructuring. L[
O.]2
3. Calculation of retained earnings due to large amount of adjustments. D}]u9jS1
考题2 q1,
jDJglZ
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. 8Lr&-w8J
考题3 @Q%<~b[y
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. ?+?`Js o(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. */y (~O6
考题4 M7\yEi"*
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. y\zRv(T=
—— By P2 Lecture Emily Yao HD153M,
