【P2】Report on P2 Dec 09 sitting —— Emily Yao 6D`.v@
Report on P2 Dec 09 sitting hd[t&?{=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: rOj(THoc{
Question 1 Consolidated statement of financial position 50 marks I3i z Li
Professional and ethical behavior % K7;ePu
Question 2 Impairment of assets 2 25 marks ) ]<^*b>
Question 3 Revenue recognition 25 marks Lxv_{~I*
Measurement of financial liability +_gA"I
Events after the reporting period +Jn\`4/J:
Inventory valuation - lower of cost and NRV "(kiMo g-
Jointly controlled entity %nE%^Enw
Accounting for entity ZP&iy$<L
Decommissioning cost rSm#/)4A
Jointly controlled assets t("koA=.
Asset definition /F''4%S?E
Question 4 Financial instrument 25 marks
ER@RWV 2
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. a1[J>
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Goy[P2
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考题1 z(2G"}
(a)部分考到的主要的知识点为: l|vT[X/g
Business combination achieved in stages - subsidiary to subsidiary {i3=N{5b
Disposals - where control is retained BO6XY90(
- subsidiary to associate Gl 6:2
Goodwill (full value method) F[0~{*/|G
Intangible assets x") Bmw$
Investment property a5d_= :S ;
Provisions jHA(mU )b
Foreign transaction y&\t72C$Fi
考生容易出错误的地方会出项在一下几方面: 8493O x4 O
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0AoWw-H6V
2. Whether to recognize provision for restructuring. f8
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3. Calculation of retained earnings due to large amount of adjustments. jIHY [yDT
考题2 $?V YHkX
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. U2~|AkL
考题3 zzh7 "M3Qn
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. w
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ymnK `/J!Q
考题4 0 N0< 4
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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. 1]A\@(
—— By P2 Lecture Emily Yao Zw%:mZ N
