【P2】Report on P2 Dec 09 sitting —— Emily Yao k4|9'V&1*6
Report on P2 Dec 09 sitting gW{<:6}!*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 5r=xhOe`
Question 1 Consolidated statement of financial position 50 marks XIM!]
Professional and ethical behavior UL81x72O
Question 2 Impairment of assets 2 25 marks zTDB]z!A
Question 3 Revenue recognition 25 marks 8 |
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Measurement of financial liability [dG&"%5vD
Events after the reporting period QvM+]pdR6
Inventory valuation - lower of cost and NRV R3nCk-Dq
Jointly controlled entity H4s^&--
Accounting for entity ^;";fr
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Decommissioning cost sFqLxSo_I
Jointly controlled assets ff.(X!
Asset definition ~F?vf@k
Question 4 Financial instrument 25 marks ` Yk~2t"V
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. ].W)eMC*c(
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. d|GQZAEJEt
考题1 oF1{/ERS
(a)部分考到的主要的知识点为: axJuJ`+Y
Business combination achieved in stages - subsidiary to subsidiary m `" ^d #
Disposals - where control is retained rToZN!q\S
- subsidiary to associate ^
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Goodwill (full value method) U} EaV<
Intangible assets q= NI}k
Investment property #fq%903=
Provisions dGxk
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Foreign transaction ! N\<QRb\q
考生容易出错误的地方会出项在一下几方面: g@IV|C( *0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2TH13k$
2. Whether to recognize provision for restructuring. 8(yZX4OH>
3. Calculation of retained earnings due to large amount of adjustments. $XBn:0U
考题2 d~i WV6Va
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. XILB>o.^3
考题3 |eN#9Bm
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. ^*C vKCS
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. y v6V1gK
考题4 'r&az BO
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. \!!qzrq
—— By P2 Lecture Emily Yao
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