【P2】Report on P2 Dec 09 sitting —— Emily Yao /:G y .
Report on P2 Dec 09 sitting GB^ `A
09年12月P2 Corporate reporting 的考题结构和相关知识点为: P $0c{B4I
Question 1 Consolidated statement of financial position 50 marks ;x 2o|#`b
Professional and ethical behavior +t%2V?
Question 2 Impairment of assets 2 25 marks $/|) ,n
Question 3 Revenue recognition 25 marks N6of$p'N
Measurement of financial liability Y)]C.V,~
Events after the reporting period @{q<"hT
Inventory valuation - lower of cost and NRV 8PH4v\tJEK
Jointly controlled entity V2`Ud[
Accounting for entity +-(,'slov
Decommissioning cost \>pm (gF
Jointly controlled assets \lm ]G 7h
Asset definition fqY'Uq$=
Question 4 Financial instrument 25 marks b}ya9tCl;
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. : {Z wzJ
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. )gSqO
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考题1 ~Gz9pBv1
(a)部分考到的主要的知识点为: @!'}=?`
Business combination achieved in stages - subsidiary to subsidiary 23 i 2yT
Disposals - where control is retained 9]w?mHslE
- subsidiary to associate f+hHc8g
Goodwill (full value method) ^g|cRI_ "
Intangible assets aA52Li
Investment property ( AtyM?*
Provisions Dol{y =(3e
Foreign transaction t"YsIOT:O"
考生容易出错误的地方会出项在一下几方面: k_,&
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W[* xr{0V
2. Whether to recognize provision for restructuring. M jQju@
3. Calculation of retained earnings due to large amount of adjustments. 1=z[U|&R
考题2 Q8AAu&te7
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. H!Q72tyo
考题3 dd<l;4(
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. Y
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )MK $E ,W
考题4 Tn1V +)
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. Gj-nT N
—— By P2 Lecture Emily Yao :&TM0O
