【P2】Report on P2 Dec 09 sitting —— Emily Yao (D n1Eov
Report on P2 Dec 09 sitting ULO_?4}B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: AqH GBH0
Question 1 Consolidated statement of financial position 50 marks 5x! rT&!G
Professional and ethical behavior m ;wj|@cF
Question 2 Impairment of assets 2 25 marks kIRjoKf <F
Question 3 Revenue recognition 25 marks ux)Wh.5
Measurement of financial liability @.,'A[D!K
Events after the reporting period ]`|;ZQiD
Inventory valuation - lower of cost and NRV +j O#?J
Jointly controlled entity 0a1Mu>P,
Accounting for entity X_)x Fg'k
Decommissioning cost w|4CBll
Jointly controlled assets #}B v/`t
Asset definition u /xP$
Question 4 Financial instrument 25 marks n6 wx /:
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. s.a @uR^
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. ,rOh*ebF
考题1 U&SSc@of
(a)部分考到的主要的知识点为: %v UUx +
Business combination achieved in stages - subsidiary to subsidiary # wyjb:Ql
Disposals - where control is retained Z A}!Rzo
- subsidiary to associate F2Gg_u@7M
Goodwill (full value method) r4fd@<=g
Intangible assets n^n QrRIp
Investment property iH>b"H >
Provisions rS+ >oP}
Foreign transaction M XuHA?
考生容易出错误的地方会出项在一下几方面: C#P>3"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ygd*zy9
2. Whether to recognize provision for restructuring. g!i45]6[Nw
3. Calculation of retained earnings due to large amount of adjustments.
4 b }'W}
考题2 c?6(mU\
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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. %VE FruM
考题3 lB7/oa1]>
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. b,
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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. Sg13Dp @x
考题4 3wQ\L=
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. s !I I}'Je
—— By P2 Lecture Emily Yao -6^Ee? "
