【P2】Report on P2 Dec 09 sitting —— Emily Yao yq[Cq=rBk
Report on P2 Dec 09 sitting j=+"Qz/hr_
09年12月P2 Corporate reporting 的考题结构和相关知识点为: \uOdALZ
Question 1 Consolidated statement of financial position 50 marks Tpp &
Professional and ethical behavior G* b2,9&F
Question 2 Impairment of assets 2 25 marks :\~+#/=:
Question 3 Revenue recognition 25 marks E:E4ulak
Measurement of financial liability :,pSWfK H
Events after the reporting period Y(VJbm`
Inventory valuation - lower of cost and NRV O09ke-lC
Jointly controlled entity ,{eUP0]
Accounting for entity ?kw&=T!
Decommissioning cost ybdd;t}&1
Jointly controlled assets uwIc963
Asset definition q6P
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Question 4 Financial instrument 25 marks
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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. dj6*6qX0'^
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. S]3Ev#>
考题1 Fig&&b a
(a)部分考到的主要的知识点为: T5Eseesp
Business combination achieved in stages - subsidiary to subsidiary Z(0@1l`Z-`
Disposals - where control is retained nxm$}!Df
- subsidiary to associate AN:@fZ
Goodwill (full value method) KGHq rc
Intangible assets ZUXr!v/R:1
Investment property 7cg*|E@
Provisions 4JIYbb-a'
Foreign transaction hv$yV%.`
考生容易出错误的地方会出项在一下几方面: N)8HR9[!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. %WFu<^jm
2. Whether to recognize provision for restructuring. ,hxkk`
3. Calculation of retained earnings due to large amount of adjustments. HG>j5
考题2 @R~5-m
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. >cmE
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考题3 @+,pN6}g
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. SU
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2 -!L _W(
考题4 *v%rMU7,
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. M.}7pJ7f
—— By P2 Lecture Emily Yao ({}( qm