【P2】Report on P2 Dec 09 sitting —— Emily Yao "iK'O =M
Report on P2 Dec 09 sitting _:Y
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: :AuK Q`c
Question 1 Consolidated statement of financial position 50 marks .S=|ZP+
Professional and ethical behavior zI(uexxPqd
Question 2 Impairment of assets 2 25 marks Dq!YB[Z$
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Question 3 Revenue recognition 25 marks 9M|#X1r{%{
Measurement of financial liability \fUVWXv
Events after the reporting period hmb=_W
Inventory valuation - lower of cost and NRV km
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Jointly controlled entity _x!/40^G
Accounting for entity #Ak9f-pf
Decommissioning cost =R9 ` to|
Jointly controlled assets >oEFuwE
Asset definition @&Yl'&pn-R
Question 4 Financial instrument 25 marks _wW"Tn
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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. ?G&J_L=@Y
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. mc,HliiJ
考题1 qla=LS\-A+
(a)部分考到的主要的知识点为: #q&N d2y
Business combination achieved in stages - subsidiary to subsidiary =ty{ugM<
Disposals - where control is retained 0BjP|API
- subsidiary to associate 2#UVpgX?
Goodwill (full value method) SST@
Intangible assets ?&U~X)Q
Investment property 7( LB}
Provisions = 4'r+2[
Foreign transaction +f_3JL$
考生容易出错误的地方会出项在一下几方面: 0.(7R,-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. EW]8k@&g
2. Whether to recognize provision for restructuring. .0X 5Vy
3. Calculation of retained earnings due to large amount of adjustments. U}<zn+SI#V
考题2 n4+ ^f~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. =1O;,8`
考题3 t`V U<
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. $"Ci{iE
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8<E U|/O
考题4 poqNiOm4%
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. sN 1I+X
—— By P2 Lecture Emily Yao l]IQjjJ`
