【P2】Report on P2 Dec 09 sitting —— Emily Yao 9R t(G_'
Report on P2 Dec 09 sitting .,iw2:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: KlSY^(kHR
Question 1 Consolidated statement of financial position 50 marks [))2u:tbS\
Professional and ethical behavior ) Sh ;UW
Question 2 Impairment of assets 2 25 marks @?($j)9}
Question 3 Revenue recognition 25 marks 2X
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Measurement of financial liability hGaYQgGq
Events after the reporting period iaq:5||,
Inventory valuation - lower of cost and NRV vr]dRStr
Jointly controlled entity 5Dh&ez`oR'
Accounting for entity qkyX *_}
Decommissioning cost 5D q{"@E
Jointly controlled assets dsft=t8s
Asset definition B+e~k?O] 1
Question 4 Financial instrument 25 marks jak|LOp
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. @ t U>~y{E
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. RWEgUDX^/
考题1 EWvid4QEi
(a)部分考到的主要的知识点为: a 6K$omu
Business combination achieved in stages - subsidiary to subsidiary q=i,'.nS
Disposals - where control is retained
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- subsidiary to associate =K&
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Goodwill (full value method) G#=b6DB
Intangible assets )-6[ Bw
Investment property kQ:>j.^e
Provisions ~m"M#1,ln3
Foreign transaction ?)ZLxLV::
考生容易出错误的地方会出项在一下几方面: 'XjHB!!hU
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. )7 BNzj"~
2. Whether to recognize provision for restructuring. (l,YI"TzT
3. Calculation of retained earnings due to large amount of adjustments. i OA3x 8J
考题2 m$e@<~To
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. TTjjyZ@
考题3 N6 Cc%,
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. 085 ^!AZ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. uc
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考题4 WW
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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. P|Qn Z){
—— By P2 Lecture Emily Yao l'X?S(fiV
