【P2】Report on P2 Dec 09 sitting —— Emily Yao 0-N"_1k|?
Report on P2 Dec 09 sitting !8z,}HUdK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: n c0!ag
Question 1 Consolidated statement of financial position 50 marks DGQGV[9%4C
Professional and ethical behavior cyQ&w>'
Question 2 Impairment of assets 2 25 marks <8'-azpJ6<
Question 3 Revenue recognition 25 marks R Cg n\
Measurement of financial liability Z^fk v
Events after the reporting period +H'{!:e5
Inventory valuation - lower of cost and NRV 3 BSJ|o<"=
Jointly controlled entity ,g"[7Za
Accounting for entity O%
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Decommissioning cost j9bn|p$DA
Jointly controlled assets q@"0(Oj
Asset definition 'f?
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Question 4 Financial instrument 25 marks NDmTxW#g
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. rEM#J"wF
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. k9'`<82Y
考题1 6dzY9
(a)部分考到的主要的知识点为: nO{ m2&r+
Business combination achieved in stages - subsidiary to subsidiary E\X:VQ9
Disposals - where control is retained 3fb"1z#
- subsidiary to associate ]<zjD%Ez
Goodwill (full value method) |$ )+h\h
Intangible assets }kCaTI?@#
Investment property j3J \%7^i
Provisions L XGlG
Foreign transaction :'F7^
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考生容易出错误的地方会出项在一下几方面: 7a<-}>sU
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E &wz0d;gf
2. Whether to recognize provision for restructuring. g~A~|di|
3. Calculation of retained earnings due to large amount of adjustments. MoFAQe
考题2 kt0ma/QpP
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. 6UXDIg=
考题3 qkg`4'rLg
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. @gn}J'
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Hl 3%+f
考题4 A:?|\
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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.$|TbVfds
—— By P2 Lecture Emily Yao nKO4o8js{{
