【P2】Report on P2 Dec 09 sitting —— Emily Yao )? =YT
Report on P2 Dec 09 sitting IvHh4DU3Z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: s&a1y~rv
Question 1 Consolidated statement of financial position 50 marks H#i{?RM@l
Professional and ethical behavior \3Pv# )
Question 2 Impairment of assets 2 25 marks qJPT%r
Question 3 Revenue recognition 25 marks cc}Key@D
Measurement of financial liability p5\]5bb
Events after the reporting period t23'x0l
Inventory valuation - lower of cost and NRV N~^yL <O
Jointly controlled entity lDc-W =X=
Accounting for entity }|\d+V2On
Decommissioning cost 59r_#(u
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Jointly controlled assets >j*;vG5T
Asset definition ?S
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Question 4 Financial instrument 25 marks j}1zdA
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&G"BZx|
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. 5|QzU|gPn
考题1 urBc=3Rz
(a)部分考到的主要的知识点为: 3S*AxAeg
Business combination achieved in stages - subsidiary to subsidiary {ZU1x C
Disposals - where control is retained 0 (U#)
- subsidiary to associate S4UM|`
Goodwill (full value method) q:\g^_!OGA
Intangible assets =( v^5
Investment property uo\ .
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Provisions e~l#4{w
Foreign transaction DdQ;Q5|
考生容易出错误的地方会出项在一下几方面: XV3C`:b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }`(N:p
2. Whether to recognize provision for restructuring. $
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3. Calculation of retained earnings due to large amount of adjustments.
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考题2 =GlVc cc
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. H}hFFI)#Oo
考题3 {\H/y c|@
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. $+JS&k/'m
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. O.aG[wm8
考题4 ^I8
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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. fyTAou6hI
—— By P2 Lecture Emily Yao /1N6X.Zb