【P2】Report on P2 Dec 09 sitting —— Emily Yao :N
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Report on P2 Dec 09 sitting ed4`n!3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8Hh= Sp
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Question 1 Consolidated statement of financial position 50 marks nSeb?|$D 6
Professional and ethical behavior t Ai?B jo
Question 2 Impairment of assets 2 25 marks ETt oY<`#
Question 3 Revenue recognition 25 marks 2M3C
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Measurement of financial liability
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Events after the reporting period g WHjI3;
Inventory valuation - lower of cost and NRV qq[Enf|/y
Jointly controlled entity QVP J$~x
Accounting for entity $z'_Hr'
Decommissioning cost `& }C *i"
Jointly controlled assets yu @u0vlc
Asset definition [rtMx8T
Question 4 Financial instrument 25 marks lehuJgz'OO
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. T
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. jK-usn
考题1 H5?H{
(a)部分考到的主要的知识点为: ({kOgOeC
Business combination achieved in stages - subsidiary to subsidiary |A19IXZ\
Disposals - where control is retained Q804_F
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- subsidiary to associate Q[UYNQ0w
Goodwill (full value method) f
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Intangible assets ~ U`|+
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Investment property "IKbb
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Provisions [Cf{2WB:7
Foreign transaction 9Ts
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考生容易出错误的地方会出项在一下几方面: LCkaSv/[RB
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (ixlFGvEq
2. Whether to recognize provision for restructuring. uEcK0 >xp
3. Calculation of retained earnings due to large amount of adjustments. *d$r`.9j
考题2 eC Xw8
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. N"&qy3F
考题3 Kzf^ras4u
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. fD ?w!7f-1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. tboc7Hor4
考题4 bd@1j`i
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. vN3uLz'<
—— By P2 Lecture Emily Yao #JW~ &;
