【P2】Report on P2 Dec 09 sitting —— Emily Yao x+Xd7N1
Report on P2 Dec 09 sitting `"&Nw,C
09年12月P2 Corporate reporting 的考题结构和相关知识点为: H,L{N'[Xph
Question 1 Consolidated statement of financial position 50 marks `e
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Professional and ethical behavior hk4t #Km
Question 2 Impairment of assets 2 25 marks ? /z[Jx.
Question 3 Revenue recognition 25 marks {:uv}4 Z
Measurement of financial liability I*
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Events after the reporting period `R8&(kQ
Inventory valuation - lower of cost and NRV
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Jointly controlled entity D1xGUz2r
Accounting for entity &}k7iaO
Decommissioning cost K'r;#I|"J
Jointly controlled assets E^F<"mL*
Asset definition ALTOi?
Question 4 Financial instrument 25 marks ;z4F-SYQ
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. ,<tJ`,0X
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. L/tn;0
考题1 2r!ltG3}
(a)部分考到的主要的知识点为: qXW\/NT"p<
Business combination achieved in stages - subsidiary to subsidiary Q!1 ;xw~
Disposals - where control is retained TsaQR2J@
- subsidiary to associate EYq?NL='
Goodwill (full value method) ed
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Intangible assets oM~y8O
Investment property
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Provisions R}Lk$#S#
Foreign transaction t
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考生容易出错误的地方会出项在一下几方面: Lkm-<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. R}=5:)%w
2. Whether to recognize provision for restructuring. xGwImF$r
3. Calculation of retained earnings due to large amount of adjustments. mgjJNzclL
考题2 `sYFQ+D#O
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. [#Y
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考题3 JkAM:,^(
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. .
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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. l:V
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考题4 Q[j| 2U
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. g^]Iw~T6$
—— By P2 Lecture Emily Yao f)/Z7*Z