【P2】Report on P2 Dec 09 sitting —— Emily Yao ?W 6
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Report on P2 Dec 09 sitting !qu/m B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: [%c5MQ?H
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior 5r1u_8)'
Question 2 Impairment of assets 2 25 marks {Mp x33
Question 3 Revenue recognition 25 marks /2f
Measurement of financial liability +$YH dgZ.
Events after the reporting period | LX Vf
Inventory valuation - lower of cost and NRV ,+4*\yI3l
Jointly controlled entity nl-y0xD9c
Accounting for entity y3 "+4e
Decommissioning cost v]GQb
Jointly controlled assets 5O%?J-Hp
Asset definition r!<)CT}D
Question 4 Financial instrument 25 marks L`"j> ),
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. aizJ&7(>
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. yU"lJ>Eh}}
考题1 ,<(0T$o E[
(a)部分考到的主要的知识点为: @tIY%;Bgk
Business combination achieved in stages - subsidiary to subsidiary ~@\sN+ VS
Disposals - where control is retained it$w.v+W7V
- subsidiary to associate &J\<"3
Goodwill (full value method) p:;
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Intangible assets [gDl<6a#4
Investment property i7b^b>B|e
Provisions b OolBKV
Foreign transaction TCR|wi]
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考生容易出错误的地方会出项在一下几方面: #F =!g ?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. N(l
2. Whether to recognize provision for restructuring. ~f:"Q(f+
3. Calculation of retained earnings due to large amount of adjustments. y 2C Jk~
考题2 C"QB`f:
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. kQ`p\}7_
考题3 - i#Kpf
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. z5J$".O`
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. b ~*CJ8Ad
考题4 $jOp:R&I^3
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. 5uX-onP\[
—— By P2 Lecture Emily Yao O+?vQ$z
