【P2】Report on P2 Dec 09 sitting —— Emily Yao HhWwc#B
Report on P2 Dec 09 sitting [ ^U;
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?b@q5Y
Question 1 Consolidated statement of financial position 50 marks wI@zPVY_ i
Professional and ethical behavior qXU:A-IdIl
Question 2 Impairment of assets 2 25 marks @vdc)vN[ /
Question 3 Revenue recognition 25 marks I[g?Ju >
Measurement of financial liability urT/+deR
Events after the reporting period -; us12S
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Inventory valuation - lower of cost and NRV y#Mc4?
Jointly controlled entity TRk
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Accounting for entity ycrh 5*g
Decommissioning cost 8g[ (nxI~
Jointly controlled assets +(z_"[l"
Asset definition 5DkK'tCI9Z
Question 4 Financial instrument 25 marks E?Qz/*'zv
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. bIb6
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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. + 9\:$wMN
考题1 4T==A#Z
(a)部分考到的主要的知识点为: yhSk"e'G
Business combination achieved in stages - subsidiary to subsidiary s`Yu"s
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Disposals - where control is retained ReI=4Jq11
- subsidiary to associate +QIGR'3u
Goodwill (full value method) 0NCOz(L/
Intangible assets ;!l*7}5X=
Investment property Ei {(
Provisions 1A%N0#_(Md
Foreign transaction {k_ PMl0G
考生容易出错误的地方会出项在一下几方面: K-2o9No?j`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]k'#g Z$
2. Whether to recognize provision for restructuring. <pTQpU
3. Calculation of retained earnings due to large amount of adjustments. ch0oFc$
考题2 aPD?Bh>JU
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. $z2 xZqe
考题3 9?u9wuH
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. Em~7D ]Y
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. L _vblUDq
考题4 zB #_:(1qK
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. .)i O Du
—— By P2 Lecture Emily Yao |~@x4J5,
