【P2】Report on P2 Dec 09 sitting —— Emily Yao [^WC lRF
Report on P2 Dec 09 sitting Rvqq.I8aC
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F|
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Question 1 Consolidated statement of financial position 50 marks 5bRJS70M
Professional and ethical behavior )tC5Hijq,
Question 2 Impairment of assets 2 25 marks zU5v /'h>d
Question 3 Revenue recognition 25 marks Z)I+
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Measurement of financial liability H[6:_**?o
Events after the reporting period VACQ+
Inventory valuation - lower of cost and NRV pR*VdC _mY
Jointly controlled entity Km qMFB62
Accounting for entity Y+kfBvxyf
Decommissioning cost E-T) *`e
Jointly controlled assets HZ aV7dOZ8
Asset definition 66g9l9wm(
Question 4 Financial instrument 25 marks td
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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. b)6D_Az7c
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. 4`4
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考题1 QmQ=q7
(a)部分考到的主要的知识点为: P{8iJ`rBG
Business combination achieved in stages - subsidiary to subsidiary \ ZgE
Disposals - where control is retained |U kR'Ma
- subsidiary to associate EEEh~6?-e
Goodwill (full value method) & fDIQISC
Intangible assets 3lf=b~Zi)
Investment property G!Op~p@Jm
Provisions 4Gk
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Foreign transaction @CpfP;*{w`
考生容易出错误的地方会出项在一下几方面: 8o 3E0k1
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GA$V0YQX
2. Whether to recognize provision for restructuring. G"r1+ #
3. Calculation of retained earnings due to large amount of adjustments. ahJ`T*)HY
考题2 L ^r#o-H<
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. []\+k31D
考题3 W =D4r
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. T-'OwCB1q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 6LvW?z( J
考题4 k9<;woOBO
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. q_MPju&*
—— By P2 Lecture Emily Yao 57'*w]4f
