【P2】Report on P2 Dec 09 sitting —— Emily Yao 85= )lu
Report on P2 Dec 09 sitting goNG' o %|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: q~Hn -5H4Q
Question 1 Consolidated statement of financial position 50 marks 4IK( 7
Professional and ethical behavior O ;Rqv
Question 2 Impairment of assets 2 25 marks ~i= _J3'
Question 3 Revenue recognition 25 marks R>|{N9
Measurement of financial liability >fG3K`
Events after the reporting period UsG~row:!
Inventory valuation - lower of cost and NRV TvoyZW\?w
Jointly controlled entity eSn+ B;
Accounting for entity g @Z))M+
Decommissioning cost D_ 2:k'4
Jointly controlled assets L<c4kw
Asset definition > tS'Q`R
Question 4 Financial instrument 25 marks AF{ \6<m
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. AOZP*\k
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. K`eCDvlH
考题1 MR7}s4o
(a)部分考到的主要的知识点为: u2 I*-K
Business combination achieved in stages - subsidiary to subsidiary ZmqKQO
Disposals - where control is retained ]OhiYU4
- subsidiary to associate &A/]pi-\
Goodwill (full value method) 8LJ8
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Intangible assets J-:.FKf\5l
Investment property .8g)
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Provisions _%Bi: HG0
Foreign transaction 2>9C-VL2
考生容易出错误的地方会出项在一下几方面: ~hH REI&
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. KM0ru
2. Whether to recognize provision for restructuring. ;LfXi 8)
3. Calculation of retained earnings due to large amount of adjustments. lgAoJ[
考题2 %QH$ipM
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. .<?GS{6
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考题3 ? V1*cVD6i
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. T~?Ff|qFC
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. S>+|OCl";
考题4 OKZV{Gja
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. ~D+bh~
—— By P2 Lecture Emily Yao dbLZc$vPj
