【P2】Report on P2 Dec 09 sitting —— Emily Yao O$U}d-Xnx
Report on P2 Dec 09 sitting Z* Zc]hD
09年12月P2 Corporate reporting 的考题结构和相关知识点为: RUqO!s~#rY
Question 1 Consolidated statement of financial position 50 marks n{$
}#NdV
Professional and ethical behavior BjB&[5?z
Question 2 Impairment of assets 2 25 marks r;'i<t{P
Question 3 Revenue recognition 25 marks ^vG=|X|)c
Measurement of financial liability ZIe +
Events after the reporting period L9$&-A9ix
Inventory valuation - lower of cost and NRV iel-<(~
Jointly controlled entity _hWuAJ9Qy
Accounting for entity W7$s5G,
Decommissioning cost cB <O.@
Jointly controlled assets qL,ka
Asset definition " &Gw1.p
Question 4 Financial instrument 25 marks )# p .`J
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. dB@FI
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. {x9j_/
R
考题1 ^?nP$+gq
(a)部分考到的主要的知识点为: @]E]W#xAn
Business combination achieved in stages - subsidiary to subsidiary W oWBs)E
Disposals - where control is retained 2+o!
o
- subsidiary to associate 7 oD
y7nV4
Goodwill (full value method) m^'~&!ba
Intangible assets }a' cm!"
Investment property "
% SX@
Provisions % uj[ `
Foreign transaction 9@Q&B+!
考生容易出错误的地方会出项在一下几方面: ygMd$0:MN
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u |'8a1
2. Whether to recognize provision for restructuring. pL8H8kn
3. Calculation of retained earnings due to large amount of adjustments. )U]:9)
考题2 ]W+)ee|D
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. K[e`t%2_
考题3 K[*h+YO
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. We\KDU\n
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. \zBd<H4S:
考题4 |^ ?`Q.|c$
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. Bpm,mp4g\#
—— By P2 Lecture Emily Yao ~m!#FTc*
