【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting / 0 O= (
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7 d LuX
Question 1 Consolidated statement of financial position 50 marks c\a_VRN>r
Professional and ethical behavior ^8.]d~j
Question 2 Impairment of assets 2 25 marks >B]'fUt
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Question 3 Revenue recognition 25 marks iQDx{m 3]
Measurement of financial liability jC bV,0)^
Events after the reporting period fh L,aCS=
Inventory valuation - lower of cost and NRV (x/k.&
Jointly controlled entity UMAgA!s
Accounting for entity :#@ = B]
Decommissioning cost { ~Rk2:gx
Jointly controlled assets ,eTU/Q>{,&
Asset definition lXcx@#~
Question 4 Financial instrument 25 marks '>r7
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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. i3rH'B -I.
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. F u!RhsW5j
考题1 6DH~dL_",%
(a)部分考到的主要的知识点为: Z& ;uh_EC
Business combination achieved in stages - subsidiary to subsidiary ^R:cd8+?%
Disposals - where control is retained p hM>.y_
- subsidiary to associate `
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Goodwill (full value method) }Y;K~J
Intangible assets tH-C 8Qxy
Investment property j~!X;PV3
Provisions 8F._9U-EN
Foreign transaction 293M\5:
考生容易出错误的地方会出项在一下几方面: oYukLr
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @Y1s$,=xB
2. Whether to recognize provision for restructuring. 8F'x= lIO
3. Calculation of retained earnings due to large amount of adjustments. I:mr}mv=i
考题2 iof-7{+3_
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况.
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考题3 )
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Hv 2De0W
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zAiXo__x
考题4 =weSyZ1~
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. <yd{tD$A*
—— By P2 Lecture Emily Yao ;qm
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