【P2】Report on P2 Dec 09 sitting —— Emily Yao -U >y
Report on P2 Dec 09 sitting \9/RAY_G
09年12月P2 Corporate reporting 的考题结构和相关知识点为: xR?V,uV'$&
Question 1 Consolidated statement of financial position 50 marks E8ta |D
Professional and ethical behavior Qs%B'9")
Question 2 Impairment of assets 2 25 marks 5wv fF.v
Question 3 Revenue recognition 25 marks rQb7?O@-
Measurement of financial liability t0Mx!p'T
Events after the reporting period ?T!)X)A#
Inventory valuation - lower of cost and NRV cG{L
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Jointly controlled entity W3GNA""O
Accounting for entity T]9m:z X9s
Decommissioning cost G69GoT
Jointly controlled assets '#.# $8l
Asset definition UG]( go't
Question 4 Financial instrument 25 marks y t5H oy
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. XKS8K4"
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. pDl3!m
考题1 nS9wb1Zl
(a)部分考到的主要的知识点为: wNYg$d0M
Business combination achieved in stages - subsidiary to subsidiary 5)
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Disposals - where control is retained }r%X`i|
- subsidiary to associate Z6Fp\aI8@
Goodwill (full value method) x` %JI=q
Intangible assets ^x m$EY*Y,
Investment property _las;S'oa
Provisions Ln!A:dP}c-
Foreign transaction Gh\q^?}
考生容易出错误的地方会出项在一下几方面: R[jEvyD>(
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. "N5!mpD"
2. Whether to recognize provision for restructuring. ^5; `-Ky
3. Calculation of retained earnings due to large amount of adjustments. gE])!GMM3
考题2 2VGg 6%
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. 'e!J06
考题3 Hy_; nN+e
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. ;j%BK(5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -7{ $ V j
考题4 bt$)Xu<R
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. +>\id~c (
—— By P2 Lecture Emily Yao !mM pb/&&S
