【P2】Report on P2 Dec 09 sitting —— Emily Yao ]T) 'Hb
Report on P2 Dec 09 sitting j![\& z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ZS
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Question 1 Consolidated statement of financial position 50 marks 7 _[L o4_
Professional and ethical behavior `\ol,B_l
Question 2 Impairment of assets 2 25 marks }Ou}+ ^Bc
Question 3 Revenue recognition 25 marks .x&%HA
Measurement of financial liability K)iF>y|{*q
Events after the reporting period _,*r_D61S
Inventory valuation - lower of cost and NRV MiX 43Pk]
Jointly controlled entity
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Accounting for entity iK;XZZ(
Decommissioning cost M )(DZ}
Jointly controlled assets -trkA'ewZ
Asset definition 2st3
Question 4 Financial instrument 25 marks #
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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. V|R,!UND
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. ]e
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考题1 NwfVL4Xg
(a)部分考到的主要的知识点为: tO&^>&;5
Business combination achieved in stages - subsidiary to subsidiary X5w$4Kj&4l
Disposals - where control is retained :rP=t ,
- subsidiary to associate \GU<43J2uo
Goodwill (full value method) f%8C!W]Dm
Intangible assets K@
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Investment property y>ktcuML
Provisions
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Foreign transaction IAyp 2
考生容易出错误的地方会出项在一下几方面: V]?R>qhgu
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. |1Z)E+q*:
2. Whether to recognize provision for restructuring. @PIp* [7oC
3. Calculation of retained earnings due to large amount of adjustments. NX&_p!_V
考题2 lmhLM. 2
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. dgP
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考题3 Ws12b $
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. >.D4co>
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G KeU%x
考题4 {\\T gs
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 ^kSqsT"
