【P2】Report on P2 Dec 09 sitting —— Emily Yao -2|D(
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Report on P2 Dec 09 sitting F1R91V|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: r w FR5
Question 1 Consolidated statement of financial position 50 marks 8, YF>O&
Professional and ethical behavior QRdNi 1&M
Question 2 Impairment of assets 2 25 marks l9 )iLOj
Question 3 Revenue recognition 25 marks >5wA B
Measurement of financial liability Yqmx] 7Y4
Events after the reporting period IGT~@);
Inventory valuation - lower of cost and NRV F/ 2@%,2n
Jointly controlled entity 4 C [,S|J
Accounting for entity gB&]kHLO
Decommissioning cost *jGB/ y
Jointly controlled assets E xKH %I
Asset definition ?1 r@r
Question 4 Financial instrument 25 marks r\vB-nJ
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. w>; :mf
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 '; 4'
考题1 nSsVONHfa
(a)部分考到的主要的知识点为: H#k"[eZ
Business combination achieved in stages - subsidiary to subsidiary *x`z5_yfO
Disposals - where control is retained D/V. o}X$
- subsidiary to associate q?8MKf[N
Goodwill (full value method) *]z.BZI:
Intangible assets riZFcVsB
Investment property lZ0+:DaP2
Provisions /OgXNIl ]
Foreign transaction 0NfO|l7P
考生容易出错误的地方会出项在一下几方面: &o^ wgmS
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -6~*:zg,
2. Whether to recognize provision for restructuring. o}v # Df
3. Calculation of retained earnings due to large amount of adjustments. X~0l1 @!
考题2 vKAHf;1
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. oHI~-{m3)
考题3 k(=\& T
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. 0o At=S
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Yp 6;Y7^
考题4 , p1 (0i
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. vb q I$F[s
—— By P2 Lecture Emily Yao Z/q%%(fh 0
