【P2】Report on P2 Dec 09 sitting —— Emily Yao .njk^,N
Report on P2 Dec 09 sitting 0N`N
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]\
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Question 1 Consolidated statement of financial position 50 marks }0AoV&75
Professional and ethical behavior \% |%C
Question 2 Impairment of assets 2 25 marks e>g>)!F
Question 3 Revenue recognition 25 marks H _FT%`iM
Measurement of financial liability Wg\MaZ6Di
Events after the reporting period !Wz4BBU8o
Inventory valuation - lower of cost and NRV V-k x=M"k
Jointly controlled entity ,C0D|q4/!.
Accounting for entity 2"IDz01ne
Decommissioning cost UT_kw}1
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Jointly controlled assets |./{,",
Asset definition )LTX.Kg
Question 4 Financial instrument 25 marks /Csk"IfuO
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. l- $5CO
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)?
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考题1 {h0T_8L/
(a)部分考到的主要的知识点为: Q PrP3D K
Business combination achieved in stages - subsidiary to subsidiary TGHyBPJb
Disposals - where control is retained )> ,ndKT~
- subsidiary to associate H @ 5dj}
Goodwill (full value method) Hq#q4Y
Intangible assets jx 14/E+^
Investment property @]7s`?
Provisions SA%uGkm:e
Foreign transaction m2
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考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1|:'jK#gE
2. Whether to recognize provision for restructuring. [xo-ZDIoG
3. Calculation of retained earnings due to large amount of adjustments. WOi
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考题2 fLZ m QO
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. xM=?ES
考题3 8(g}/%1mt3
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. +<bvh<]Od
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. N"s"^}M\
考题4 g[ N3jt@
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. uc aa; zj
—— By P2 Lecture Emily Yao TeKU/&fkc
