【P2】Report on P2 Dec 09 sitting —— Emily Yao =oBl
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Report on P2 Dec 09 sitting h1t~hrq
09年12月P2 Corporate reporting 的考题结构和相关知识点为: wz '=
Question 1 Consolidated statement of financial position 50 marks ({ O~O5k
Professional and ethical behavior 7fI2b,~
Question 2 Impairment of assets 2 25 marks 0G31Kou
Question 3 Revenue recognition 25 marks 9X?RJ."J
Measurement of financial liability , ZghV1z
Events after the reporting period 6hM
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Inventory valuation - lower of cost and NRV WBD?|Ss
Jointly controlled entity A XhP 3B]
Accounting for entity E!'6v DVC:
Decommissioning cost ^@3,/dH1 t
Jointly controlled assets -Bl]RpHCe
Asset definition M8V c5
Question 4 Financial instrument 25 marks lE g
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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. t~7OtPF
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. VKkvf"X
考题1 iC3C~?,7
(a)部分考到的主要的知识点为: JK`$/l |7
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained Kt](|
- subsidiary to associate +OqEe[Wk#
Goodwill (full value method) ^,0Lr$+
Intangible assets Uks%Mo9 on
Investment property nK32or3
Provisions eF]8Ar1
Foreign transaction wVqp')e
考生容易出错误的地方会出项在一下几方面: s7afj t
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. iO&* WIbg
2. Whether to recognize provision for restructuring. _p>F43%p
3. Calculation of retained earnings due to large amount of adjustments. /vq$/
考题2 &<x .D]FA]
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. k
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考题3 NT0n [o^
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. re_nb)4g
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ; >>n#8`
考题4 t7l{^d_L
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. Ui!l3_O
—— By P2 Lecture Emily Yao d#TA20`
