【P2】Report on P2 Dec 09 sitting —— Emily Yao @u+]aI!`-
Report on P2 Dec 09 sitting R- wp9 ^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: iU918!!N
Question 1 Consolidated statement of financial position 50 marks ]EbM9Fo-U
Professional and ethical behavior A Q U+mo
Question 2 Impairment of assets 2 25 marks )}R0Y=e
Question 3 Revenue recognition 25 marks %`r$g[<G
Measurement of financial liability Ty\R=y}}
Events after the reporting period YaqR[
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Inventory valuation - lower of cost and NRV pad*oPH,
Jointly controlled entity )m+W
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Accounting for entity ja'T+!k
Decommissioning cost pX<`+t[
Jointly controlled assets ;+_:, _
Asset definition 5~U/
Question 4 Financial instrument 25 marks Kn{4;Xk\
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. /N+dQe
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ,KZ~?3$y
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考题1 \7eUw,~Q>
(a)部分考到的主要的知识点为: /<k/7TF`
Business combination achieved in stages - subsidiary to subsidiary N% B>M7-=
Disposals - where control is retained ODN /G%l
- subsidiary to associate s) t@ol
Goodwill (full value method) p>N(Typ0b
Intangible assets j_[tu!~
Investment property r6Dz;uz
Provisions 2s8a
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Foreign transaction }K>d+6qk5
考生容易出错误的地方会出项在一下几方面: %0?KMRr
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0auYG>< =
2. Whether to recognize provision for restructuring. aK~8B_5k8
3. Calculation of retained earnings due to large amount of adjustments. uZYF(Yu
考题2 @bLy,Xr&
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. }#+^{P3 ;
考题3 }&D WaO]J7
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. iVr J Q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 c#]4awHU
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. lFj]4
—— By P2 Lecture Emily Yao S+6.ZZ9c
