【P2】Report on P2 Dec 09 sitting —— Emily Yao p`2Q6
Report on P2 Dec 09 sitting 5?Ukf$)x
09年12月P2 Corporate reporting 的考题结构和相关知识点为: I5@8=rFk
Question 1 Consolidated statement of financial position 50 marks <0!<T+ JQ
Professional and ethical behavior Pcjrv:0$
Question 2 Impairment of assets 2 25 marks R`J
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Question 3 Revenue recognition 25 marks G 0A\"2U
Measurement of financial liability Dz&,g+>$J
Events after the reporting period V x{
Inventory valuation - lower of cost and NRV R=<%!
Jointly controlled entity Zts1BWL[
Accounting for entity | |L^yI~_d
Decommissioning cost fK _uuw4
Jointly controlled assets T>pyYF1Q
Asset definition O!il TMr
Question 4 Financial instrument 25 marks D*>#]0X
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 6zi 5 #2 3
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 9k~%HN-[
考题1 "ql$Rz8
(a)部分考到的主要的知识点为: F9"Xu-g
Business combination achieved in stages - subsidiary to subsidiary f/QwXO-U
Disposals - where control is retained u#y#(1
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- subsidiary to associate OIK46 D6?.
Goodwill (full value method) |c>.xt~
Intangible assets ~{ GTL_w
Investment property )HcLpoEi
Provisions UxxX8N
Foreign transaction FJ{/EloF
考生容易出错误的地方会出项在一下几方面: |e<$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. )PkW,214#
2. Whether to recognize provision for restructuring. ~{$ c|
3. Calculation of retained earnings due to large amount of adjustments. v>HOz\F
考题2 Xr:s-L
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. G`;\"9t 5h
考题3 ]j !pK4
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. A2uf ET
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. qyAnq%B}
考题4 a`8]TD
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. CG95ScrX
—— By P2 Lecture Emily Yao ~%2yDhdQ
