【P2】Report on P2 Dec 09 sitting —— Emily Yao dRW$T5dac
Report on P2 Dec 09 sitting PT'MNH
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |4;UyHh
Question 1 Consolidated statement of financial position 50 marks .5w azvA
Professional and ethical behavior aJhx c<"e
Question 2 Impairment of assets 2 25 marks vD FGd-S
Question 3 Revenue recognition 25 marks fBhoGA{=g
Measurement of financial liability }^xE|~p
Events after the reporting period 8)L*AdDAW!
Inventory valuation - lower of cost and NRV D:"{g|nW }
Jointly controlled entity ]
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Accounting for entity pTJX""C
Decommissioning cost 3BG>Y(v
Jointly controlled assets 3Fs5RC~a
Asset definition q_V0+qH
Question 4 Financial instrument 25 marks O hVs #^
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. -C-yQ.>\T#
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. :Y P #
考题1 M}O}:1Par
(a)部分考到的主要的知识点为: kLj$@E`4
Business combination achieved in stages - subsidiary to subsidiary j8Cho5C
Disposals - where control is retained k& /OU:7Y
- subsidiary to associate ! |
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Goodwill (full value method) )G~w[
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Intangible assets Qm4o7x{q
Investment property ]e' fa/I
Provisions bQ'8SCe
Foreign transaction 0[Ht_qxb
考生容易出错误的地方会出项在一下几方面: I_1e?\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. /,@p\Ae5
2. Whether to recognize provision for restructuring. gNYqAUG5
3. Calculation of retained earnings due to large amount of adjustments. >w+HHs/$wK
考题2 A9BX_9}]
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. #bX9Tu0
考题3 0@I S
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. m3bCZ 9iE
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zK|i='XSf
考题4 MUnEuhXTr
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. ,:LA. o}h
—— By P2 Lecture Emily Yao !|ak^GE:(%
