【P2】Report on P2 Dec 09 sitting —— Emily Yao UfkRY<H
Report on P2 Dec 09 sitting m+u>%Ys`
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Tbwq_3f K
Question 1 Consolidated statement of financial position 50 marks t |y4 kM
Professional and ethical behavior J -QQ!qa0
Question 2 Impairment of assets 2 25 marks z$<6;
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Question 3 Revenue recognition 25 marks /f6]XP\'`+
Measurement of financial liability m9q%l_
Events after the reporting period Xoik%T-
Inventory valuation - lower of cost and NRV \u /5&[;
Jointly controlled entity i5wA=K_
Accounting for entity nRo`O
Decommissioning cost ~/#?OLj(T
Jointly controlled assets z`Q5J9_<cV
Asset definition _cJ{fYwYU
Question 4 Financial instrument 25 marks T,I V)aq
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. KC]Jbm{y
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. EjF}yuq[
考题1 P! 3 $RO
(a)部分考到的主要的知识点为: Pw7'6W1
Business combination achieved in stages - subsidiary to subsidiary }3*h`(Bv7
Disposals - where control is retained JZt Ft=>q
- subsidiary to associate $yc,D=*Isi
Goodwill (full value method) :^
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Intangible assets cwD0 ~B
Investment property y k5P/H)
Provisions 9D|
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Foreign transaction I^wj7cFo5
考生容易出错误的地方会出项在一下几方面: -'0AV,{Z
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. njX:[_&
2. Whether to recognize provision for restructuring. GS$k
3. Calculation of retained earnings due to large amount of adjustments. c,-
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考题2 N Hh
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. ?I0 i%nH
考题3 !'gz&3B~h
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. E*I]v
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. FEZ6X
考题4 F*w|/- e
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. _Pz3QsV9
—— By P2 Lecture Emily Yao '
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