【P2】Report on P2 Dec 09 sitting —— Emily Yao ik)u/r DW
Report on P2 Dec 09 sitting }|) N5bGQe
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -Q5UT=^
Question 1 Consolidated statement of financial position 50 marks SDS P
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Professional and ethical behavior s?S e]?i
Question 2 Impairment of assets 2 25 marks h@1/
Question 3 Revenue recognition 25 marks Qx|HvT2P
Measurement of financial liability 5%QYe]D
Events after the reporting period ;vPFRiFK
Inventory valuation - lower of cost and NRV sUmpf 4/
Jointly controlled entity `W_&^>yl
Accounting for entity VB4V[jraCF
Decommissioning cost "+qZv(
Jointly controlled assets g@M5_I(W
Asset definition NX(+%EBcA
Question 4 Financial instrument 25 marks ZBx,'ph}4
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.
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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. 6|n3Q$p
考题1 2G5|J{4w
(a)部分考到的主要的知识点为: \8\TTkVSq
Business combination achieved in stages - subsidiary to subsidiary A['(@Bz#7~
Disposals - where control is retained VSCKWYy
- subsidiary to associate L>WxAeyu1K
Goodwill (full value method) |E$q S)y
Intangible assets RL]$"
Investment property "%dENK
Provisions Ez-AQ'
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: !blGc$kC
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. vR5X
2. Whether to recognize provision for restructuring. |Thm5,ao
3. Calculation of retained earnings due to large amount of adjustments. O0BDUpH
考题2 ;*FY+jM
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. hR2 R
考题3 ('j'>"1H
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. <_*5BO
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *0L3#. i
考题4 U
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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. R8!~>$#C6)
—— By P2 Lecture Emily Yao +jq@!P"}d