【P2】Report on P2 Dec 09 sitting —— Emily Yao pb<eg,
Report on P2 Dec 09 sitting |@rf#,hTDp
09年12月P2 Corporate reporting 的考题结构和相关知识点为: PtPx (R3
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior REc90v2"
Question 2 Impairment of assets 2 25 marks /5 KY6XxR
Question 3 Revenue recognition 25 marks rf/ ]VAK
Measurement of financial liability MR,>]|
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Events after the reporting period O?#<kmd/)
Inventory valuation - lower of cost and NRV heES
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Jointly controlled entity /L`qOr2E
Accounting for entity 0kp
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Decommissioning cost j`u2\ ;
Jointly controlled assets gT fA]
Asset definition *Ta
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Question 4 Financial instrument 25 marks }!kvoV)]1
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. x;JC{d#
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. ckdCd
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考题1 I Yr 4
(a)部分考到的主要的知识点为: yBqK ldl
Business combination achieved in stages - subsidiary to subsidiary /z1-4:^`A[
Disposals - where control is retained WD8F]+2O\
- subsidiary to associate qpB8ujj<V
Goodwill (full value method) 0;5qo~1
Intangible assets 3 lKBwjW
Investment property p?s[I)e
Provisions GKXd"8z]
Foreign transaction aH$D Es
考生容易出错误的地方会出项在一下几方面: }1Hy[4B(k\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xCU
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2. Whether to recognize provision for restructuring. |dqAT .
3. Calculation of retained earnings due to large amount of adjustments. G{'`L)~3N
考题2 % &$s0=+
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. :N= S nyz
考题3 a [BIY&/Q
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. > s%m\"|oh
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. UDgUbi^v|D
考题4 'oM&Ar$
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. mk
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—— By P2 Lecture Emily Yao y =e|W=<D&
