【P2】Report on P2 Dec 09 sitting —— Emily Yao _Gf.1Bsf@S
Report on P2 Dec 09 sitting Ch1+YZG
09年12月P2 Corporate reporting 的考题结构和相关知识点为: "rj qDpH
Question 1 Consolidated statement of financial position 50 marks $Yr'`(Cbc
Professional and ethical behavior P~)ndaQ
Question 2 Impairment of assets 2 25 marks y=H^U.
Question 3 Revenue recognition 25 marks wXc"Car)
Measurement of financial liability zs@#.OEH
Events after the reporting period 0 gyg
Inventory valuation - lower of cost and NRV L
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Jointly controlled entity
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Accounting for entity m\h/D7zg
Decommissioning cost *ay>MlcV2=
Jointly controlled assets brkR,(#L3
Asset definition )U`"3R
Question 4 Financial instrument 25 marks {QTrH-C
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ZD9UE3-
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. &=sVq^d@qe
考题1 H<M
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(a)部分考到的主要的知识点为: -$(,&qyk
Business combination achieved in stages - subsidiary to subsidiary K)Nbl^6x
Disposals - where control is retained O?8^I<
- subsidiary to associate 8+&] q#W3
Goodwill (full value method) #rZk&q
Intangible assets p%A(5DE
Investment property !@ml^&hP
Provisions E6SGK,f0D
Foreign transaction y)W.xR
考生容易出错误的地方会出项在一下几方面: PMJe6*(x/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @15%fX`*o
2. Whether to recognize provision for restructuring. u"K-mr#$[o
3. Calculation of retained earnings due to large amount of adjustments. 4]N`pD5
考题2 v hUn3|
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. Ns-cT'1-
考题3 ExDH@Lb
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. }b+tD3+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. K?_4|
考题4 Gd)@PWK
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. "h/{YjUS
—— By P2 Lecture Emily Yao vgzNT4o