【P2】Report on P2 Dec 09 sitting —— Emily Yao ;2=H7dq
Report on P2 Dec 09 sitting *0aU(E #
09年12月P2 Corporate reporting 的考题结构和相关知识点为: P{!r<N
Question 1 Consolidated statement of financial position 50 marks I 8 \Ka=w
Professional and ethical behavior R;*3";+v|:
Question 2 Impairment of assets 2 25 marks k_c8\::p#
Question 3 Revenue recognition 25 marks '[h|f
Measurement of financial liability u\-f\Z 7
Events after the reporting period Kpo{:a
Inventory valuation - lower of cost and NRV @
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Jointly controlled entity z7H[\ 4A!>
Accounting for entity 4Fr\=TX
Decommissioning cost Yy"05V.
Jointly controlled assets <Eo; CaaF/
Asset definition N?'V,p
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Question 4 Financial instrument 25 marks p7A&r:qq#
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. )D: I@`*
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. 9 OC!\'
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考题1 mt+IB4`
(a)部分考到的主要的知识点为: 4ZK8Y[]Lv
Business combination achieved in stages - subsidiary to subsidiary _" PT O&E
Disposals - where control is retained 1o;+.
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- subsidiary to associate h >6 'M
Goodwill (full value method) Bk~lE]Q3c7
Intangible assets
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Investment property W:7oGZ >4
Provisions C
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Foreign transaction f3+@u2Pv
考生容易出错误的地方会出项在一下几方面: ue iXY|
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Qn77ZpL:LJ
2. Whether to recognize provision for restructuring. eoS8e$}
3. Calculation of retained earnings due to large amount of adjustments. 8- ?.Q"D7%
考题2 T>&d/$;]
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. -
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考题3 OgiE
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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. Wh:SZa|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. E0<9NF Qr7
考题4 l!plw,PYC
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. 1A4!zqT;
—— By P2 Lecture Emily Yao _91g=pM
