【P2】Report on P2 Dec 09 sitting —— Emily Yao 2!0tD+B
Report on P2 Dec 09 sitting IQU1 JVk Z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .O "a: ^i
Question 1 Consolidated statement of financial position 50 marks C IMI?
Professional and ethical behavior ;&<
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Question 2 Impairment of assets 2 25 marks W6T4Zsg
Question 3 Revenue recognition 25 marks Jy/<
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Measurement of financial liability
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Events after the reporting period x)=l4A\
Inventory valuation - lower of cost and NRV [ne51F5_
Jointly controlled entity %W9R08`
Accounting for entity )qb'tZz/g_
Decommissioning cost %Jr
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Jointly controlled assets +Kb 7N, "
Asset definition g,]o+nT
Question 4 Financial instrument 25 marks ('J@GTe@xj
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. joskKik^
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. #M|lB YdW}
考题1 |P]W#~Y-
(a)部分考到的主要的知识点为: C<C$df
Business combination achieved in stages - subsidiary to subsidiary ;>mM9^Jaf
Disposals - where control is retained >BO$tbU5b
- subsidiary to associate Y >w7%N
Goodwill (full value method) (9RfsV4^
Intangible assets jz_Y|"{`v
Investment property eM nK@ J
Provisions OC*28)
Foreign transaction j~>{P=_}
考生容易出错误的地方会出项在一下几方面: J @:Q(
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. V3ht:>c9qs
2. Whether to recognize provision for restructuring. z(A[xN@/W<
3. Calculation of retained earnings due to large amount of adjustments. [-*&ZYp
考题2 2|^@=.4\
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. :.Z WYze
考题3 T+nID@"36
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. I3.. Yk%7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. aGC3&c[Wx
考题4 -y|J_;EG
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. uKAI-> "
—— By P2 Lecture Emily Yao LH2B*8=^2
