【P2】Report on P2 Dec 09 sitting —— Emily Yao Zyr| J!VF
Report on P2 Dec 09 sitting WMnSkO
09年12月P2 Corporate reporting 的考题结构和相关知识点为: mi$C%~]5m
Question 1 Consolidated statement of financial position 50 marks @GD $KR9
Professional and ethical behavior 9(qoME}>=
Question 2 Impairment of assets 2 25 marks 50|nQ:u,
Question 3 Revenue recognition 25 marks 9mp`LT
Measurement of financial liability H;NAS/OhS
Events after the reporting period Q=d:Yz":S
Inventory valuation - lower of cost and NRV
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Jointly controlled entity <m^a
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Accounting for entity :R=7dH~
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Decommissioning cost I$S*elv eG
Jointly controlled assets 4"Qb ^y
Asset definition `jR8RDD
Question 4 Financial instrument 25 marks 'hPW#*#W<
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. 0[fBP\H"Wr
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. rXz q :
考题1 @=P c{xp
(a)部分考到的主要的知识点为: *~4<CP+"0
Business combination achieved in stages - subsidiary to subsidiary c%O97J.5b
Disposals - where control is retained @YRy)+
- subsidiary to associate KPDJ$,:
Goodwill (full value method) @aN~97
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Intangible assets FeS
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Investment property ^ `M%g2x
Provisions H" A@Q.'
Foreign transaction x^_c4,i)
考生容易出错误的地方会出项在一下几方面: [O'aka
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Vt \g9-[
2. Whether to recognize provision for restructuring. j~S=kYrGM
3. Calculation of retained earnings due to large amount of adjustments. \2[tM/
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考题2 1c @S[y
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. RT vOaZ
考题3 r QNm2h
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. & ^1 b]f
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g18zo~LZ
考题4 =O" l/\c^
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.
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—— By P2 Lecture Emily Yao A-.Wd7^~*
