【P2】Report on P2 Dec 09 sitting —— Emily Yao pE{yv1Yg
Report on P2 Dec 09 sitting UA[,2MBp
09年12月P2 Corporate reporting 的考题结构和相关知识点为: L,d
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Question 1 Consolidated statement of financial position 50 marks 2&+#Vsm`V
Professional and ethical behavior c4_`Ew^k
Question 2 Impairment of assets 2 25 marks P5lqSA{6
Question 3 Revenue recognition 25 marks as=m`DqOh
Measurement of financial liability 5L:1A2Z?c
Events after the reporting period 0Io'bF
Inventory valuation - lower of cost and NRV U yw-2]! n
Jointly controlled entity V{|}}b?w?
Accounting for entity <
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Decommissioning cost K"
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Jointly controlled assets <I}2k
Asset definition axHK_1N{
Question 4 Financial instrument 25 marks h._ nK\
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. |F.)zC5{
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. T&86A\D\z
考题1 b 1&i# I?{
(a)部分考到的主要的知识点为: i,13b
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Business combination achieved in stages - subsidiary to subsidiary e]=!"nJ+
Disposals - where control is retained GDYFU* 0
- subsidiary to associate
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Goodwill (full value method) ~gz^Cdh
Intangible assets Soie^$
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Investment property j CTAKa q
Provisions /7!""{1\\
Foreign transaction lpH=2l$>?
考生容易出错误的地方会出项在一下几方面: P}.7Mehf
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '0$?h9"
2. Whether to recognize provision for restructuring. )2,eFNB#n
3. Calculation of retained earnings due to large amount of adjustments. 0
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考题2 ExHKw~y9
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. .I}: m%zv
考题3 X=8Y&#%
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. R),zl_d_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zqDR7+]
考题4 1FtM>&%4
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. n.hv!W0
—— By P2 Lecture Emily Yao ~}K5#<
