【P2】Report on P2 Dec 09 sitting —— Emily Yao ^e]h\G
Report on P2 Dec 09 sitting R1Fcd@DWD
09年12月P2 Corporate reporting 的考题结构和相关知识点为: NO FH
Question 1 Consolidated statement of financial position 50 marks Q$5%9
Professional and ethical behavior {Q)sR* d
Question 2 Impairment of assets 2 25 marks &srD7v9M8
Question 3 Revenue recognition 25 marks KuF>2KX~
Y
Measurement of financial liability ^[6#Kw&E
Events after the reporting period |+Xh ^ E
Inventory valuation - lower of cost and NRV lpjby[S
Jointly controlled entity :|-^et]a8
Accounting for entity 4m%Yck{R
Decommissioning cost Y }h&dAr
Jointly controlled assets `,Fc271`
Asset definition +.v+Opp,
Question 4 Financial instrument 25 marks d>0 j!+s
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. dFZh1
*1
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. 4 g8 t
考题1 +E+I.}sOB
(a)部分考到的主要的知识点为: (S_1C,
Business combination achieved in stages - subsidiary to subsidiary a qg m
Disposals - where control is retained >ktekO:H
- subsidiary to associate pS8`OBenA
Goodwill (full value method) ?[.g~DK,
Intangible assets ^[E XTBk@:
Investment property JHuA}
f{2&
Provisions aN';_tGvK
Foreign transaction N.vkM`Z
考生容易出错误的地方会出项在一下几方面: R8|F qBs
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u& '&E
2. Whether to recognize provision for restructuring. =%{E^z>1
3. Calculation of retained earnings due to large amount of adjustments. LAGg(:3 f3
考题2 y(j vl|z[
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. 0L \v i
考题3 9 LUk [V
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. \wp8 kSzC
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. fK{Z{)D
考题4 ~Q)D cit-
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. ,U fB{BW
—— By P2 Lecture Emily Yao {sUc2vR
