【P2】Report on P2 Dec 09 sitting —— Emily Yao N!PPL"5z
Report on P2 Dec 09 sitting ._E 6?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8A jQPDn+
Question 1 Consolidated statement of financial position 50 marks SD/=e3
Professional and ethical behavior ]8n*f o2#
Question 2 Impairment of assets 2 25 marks V GY x(
Question 3 Revenue recognition 25 marks %K`th&331
Measurement of financial liability }s7@0#j@a
Events after the reporting period Z5j\ M
Inventory valuation - lower of cost and NRV b I -uF8"
Jointly controlled entity zb]e {$q2C
Accounting for entity U F&B7r
Decommissioning cost \?D~&d,a=
Jointly controlled assets <~ Dq8If
Asset definition l`bl^~xRo
Question 4 Financial instrument 25 marks '^n,)oA/G
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. &ir|2"HV
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ~GLWhe -
考题1 8aqH;|fG}
(a)部分考到的主要的知识点为: =Lh8#>T\h
Business combination achieved in stages - subsidiary to subsidiary q90
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Disposals - where control is retained Bq 5-L}z
- subsidiary to associate b F MBIA|
Goodwill (full value method) &wX568o
Intangible assets *@VS^JB
Investment property ~W2Od2p !
Provisions M
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Foreign transaction q)l1tC72
考生容易出错误的地方会出项在一下几方面: .rw a=IW
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. O:]e4r,'
2. Whether to recognize provision for restructuring. yMz dM&a!*
3. Calculation of retained earnings due to large amount of adjustments. 4wkmgS
考题2 43}uW, P
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. p)qM{`]G\
考题3 Z,~PW#8 <&
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. ;=UkTn}N?l
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. e#AmtheZR
考题4 U>i}C _7g
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. -kP$S qR~
—— By P2 Lecture Emily Yao o(gV;>I
