【P2】Report on P2 Dec 09 sitting —— Emily Yao K>_~|ZN1C8
Report on P2 Dec 09 sitting ;N^4R$Q.
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -u~AY#*
Question 1 Consolidated statement of financial position 50 marks {w m P
Professional and ethical behavior #{5h6IC
Question 2 Impairment of assets 2 25 marks gg@Ew4L&
Question 3 Revenue recognition 25 marks 9#1Jie$
Measurement of financial liability OjsMT]
Events after the reporting period M3s:B& /
Inventory valuation - lower of cost and NRV Dop,_
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Jointly controlled entity O'
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Accounting for entity c/}-pZn<
Decommissioning cost Ws:+P~8
Jointly controlled assets A'suZpL
Asset definition uQ3W =
Question 4 Financial instrument 25 marks }*c[}
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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. ; aDYw [
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. KouIzWf.
考题1 zKFiCP
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(a)部分考到的主要的知识点为: %<\t N^rP
Business combination achieved in stages - subsidiary to subsidiary /! M%9gu
Disposals - where control is retained Cf.(/5X
- subsidiary to associate "@ L|Z6U(
Goodwill (full value method) >S@><[C
Intangible assets 3XhLn/@
Investment property : 2A\X' @
Provisions O
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Foreign transaction +kx#"L:
考生容易出错误的地方会出项在一下几方面: *~^M_we j
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. V Ku|=m2vB
2. Whether to recognize provision for restructuring. U]"6KS
3. Calculation of retained earnings due to large amount of adjustments. h y"=) n(
考题2 {CQI* \O
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. },,K6* P
考题3 n!L}4Nmp
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. bq z*90
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ! _?#f|
考题4 KNSMx<G P
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. (S8hr,%n
—— By P2 Lecture Emily Yao &?^"m\K4J*
