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    2015年9月 P2 Grace Exam Tips

    2015-05-24    来源:东方立品ACCA 东方立品ACCA

    ACCA P2 Important Topics for Dec 2015 exam
     
    Group Consolidated Financial Statement
    1. Consolidated SOFP with step acquisition, foreign subsidiary
    June 2009 Q1
    Dec 2009 Q1
    June 2011 Q1
    June 2012 Q1
    2. Consolidated SOFP with step acquisition, complex group
    Dec 2012 Q1
    June 2013 Q1
    3. Consolidated Statement of cash flow
    Dec 2008 Q1
    Dec 2010 Q1
    4. Consolidate statement of profit or loss & other comprehensive income
    June 2010 Q1
    June 2014 Q1
     
    Consolidation involving a foreign subsidiary has not been tested for some time, there is a good possibility that there will be a consolidation of SOFP involving a foreign subsidiary this June
     
    Case studies
    Dec 2010 Q2 & Q3
    June 2011 Q2 & Q3
    June 2013 Q2 & Q3
    June 2014 Q2 & Q3
     
    It's highly difficult to predict the accounting standards for case studies. It is always advisable that reading the accounting standard as widely as possible as it will be multiple accounting standards that will be examinable in the case studies.
     
    Nevertheless, regular accounting standard that is tested:
    Non current assets and related topics - IAS 16, 38, 17, 20, 23, 36, 40 & IFRS 5
    Financial instrument
    Revenue recognition
     
    Accounting standards that is less regularly tested:
    IAS 8, 10, 12, 19, 21, 24, 34, 37, IFRS 2, IFRS 8
     
    Current development questions may be exposure drafts on:
    Revenue from contracts with customers
    Investment entities
    Leases

    New topics from September 2015

    IFRS 15 Revenue :
    · Replaces IAS 18 Revenue and IAS 11 Construction Contracts
    · New terminology, but no real change to underlying treatment (construction contracs)
    · Variable consideration

     New version of IFRS 9:
    · Business model and contractual cash flows approach to classification
    · New classification for bond/loan financial asset that is held for its contractual cash flow and for sale to be classified as fair value through other comprehensive income
    · Impairment on trade receivables, pay attention to the calculation and the accounting treatment of an impairment loss 
     
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