【P2】Report on P2 Dec 09 sitting —— Emily Yao |TM&:4D]^
Report on P2 Dec 09 sitting l`=).k
09年12月P2 Corporate reporting 的考题结构和相关知识点为: swNJ\m
Question 1 Consolidated statement of financial position 50 marks oE@{h$=
Professional and ethical behavior KzD5>Xf]4$
Question 2 Impairment of assets 2 25 marks pn3f{fQ
Question 3 Revenue recognition 25 marks ] Ak HNgW
Measurement of financial liability 2r;^OWwr?
Events after the reporting period , Fo7E
Inventory valuation - lower of cost and NRV 2ED^uc:
0S
Jointly controlled entity D lz||==
Accounting for entity LoZ8;VU
Decommissioning cost jusP
aAdW
Jointly controlled assets tKg
\qbY&
Asset definition DwM4
/m
Question 4 Financial instrument 25 marks 8&snLOU
-Q
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. at7|r\`?-
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. ) #z e
考题1 s 33< }O0
(a)部分考到的主要的知识点为: ~um+r],@@
Business combination achieved in stages - subsidiary to subsidiary n.zV CKN H
Disposals - where control is retained kB_u U !G
- subsidiary to associate 8was/^9;
Goodwill (full value method) 0_b7*\x c
Intangible assets .s$#: ls?
Investment property " a;z
Provisions 4
4%jz-m
Foreign transaction qZRx,^gd
考生容易出错误的地方会出项在一下几方面: ~@ a7RiE@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #:Z"V8n'
2. Whether to recognize provision for restructuring. 2}`Q9?
3. Calculation of retained earnings due to large amount of adjustments. Q)N $h07R
考题2 +SCUS ]
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. K0B
J
考题3 k 1;,eB
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. <jd S0YT
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. * ;A I0
考题4 7 s:`]V%
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. bm1+|gssn
—— By P2 Lecture Emily Yao Y68`B"3
