【P2】Report on P2 Dec 09 sitting —— Emily Yao Kf,-4)
Report on P2 Dec 09 sitting n]CbDbNw7)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: KU&G;ni 2
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior [\ )G e
Question 2 Impairment of assets 2 25 marks ekSY~z=/u
Question 3 Revenue recognition 25 marks jk~:\8M(A
Measurement of financial liability B)SLG]72f
Events after the reporting period M@UVpQwgv
Inventory valuation - lower of cost and NRV 'md0] R|
Jointly controlled entity MFit|C
Accounting for entity 0(>rG{u
Decommissioning cost W=}Okq)x9I
Jointly controlled assets ^+70<#Xc
Asset definition ")#<y@Rv
Question 4 Financial instrument 25 marks AD5)
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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. cSP*f0n,eo
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. L wJ0
考题1 WV<tyx9Z
(a)部分考到的主要的知识点为: ]n1dp2aH
Business combination achieved in stages - subsidiary to subsidiary jh ez
Disposals - where control is retained @ Cs V]97`
- subsidiary to associate +5
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Goodwill (full value method) pNaiXu3
Intangible assets IfdI|ya
Investment property G&{HTYP
Provisions 0Dv JZ|e
Foreign transaction m$Y
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考生容易出错误的地方会出项在一下几方面: 3 -
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. m S=r(3#
2. Whether to recognize provision for restructuring. - Xupq/[,
3. Calculation of retained earnings due to large amount of adjustments. $
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考题2 5OLQw(E
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. q ojXrSb"y
考题3 x!TZ0fq0
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. GUp; AoQ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. f |3q^wjs
考题4 +",S 2Qmo
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. _ *(bmJM
—— By P2 Lecture Emily Yao qc-,+sn(
