【P2】Report on P2 Dec 09 sitting —— Emily Yao $1 Z3yb^
Report on P2 Dec 09 sitting *"/BD=INv}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (|6!pQ7
Question 1 Consolidated statement of financial position 50 marks 86&r;c :
Professional and ethical behavior { [H#lX 4
Question 2 Impairment of assets 2 25 marks s5d[ sx
Question 3 Revenue recognition 25 marks
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Measurement of financial liability uWXxK"J.
Events after the reporting period ]%Whtj.,x7
Inventory valuation - lower of cost and NRV pek5P4W_
Jointly controlled entity 'HvW&~i(
Accounting for entity CS"k0V44}
Decommissioning cost b;mpZ|T.
Jointly controlled assets NlG!_D"(y
Asset definition # eI` l`}
Question 4 Financial instrument 25 marks T5-'|+
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. jI}{0LW&F&
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. giddM 2
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考题1 ).C>>1ZC
(a)部分考到的主要的知识点为: Tkf4`Gxd
Business combination achieved in stages - subsidiary to subsidiary K ,HR=
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Disposals - where control is retained k A 4 kQ}q
- subsidiary to associate
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Goodwill (full value method) IP 1{gMG
Intangible assets R&R{I/;i*.
Investment property G! ryW4
Provisions )i.\q
Foreign transaction | -AR)Smt
考生容易出错误的地方会出项在一下几方面: q*>|EJR^Rw
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }W]k1Bsx
2. Whether to recognize provision for restructuring. a<D ]Gz^h
3. Calculation of retained earnings due to large amount of adjustments. ##Now O
考题2
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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. GZFL
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考题3 '-X913eG!
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. U
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. b(g?X
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考题4 2ld0w=?+eu
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. (e{pAm
—— By P2 Lecture Emily Yao 1T7;=<g`
