【P2】Report on P2 Dec 09 sitting —— Emily Yao hHJvLs>^
Report on P2 Dec 09 sitting 6GunEYK!N8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?DUim1KG
Question 1 Consolidated statement of financial position 50 marks ";rXCH.
Professional and ethical behavior qr%N /7
Question 2 Impairment of assets 2 25 marks 2 {b/* w
Question 3 Revenue recognition 25 marks ?YL J Xq
Measurement of financial liability x;u#ec4
Events after the reporting period Dnw^H.
Inventory valuation - lower of cost and NRV ?g+3 URpK
Jointly controlled entity >2{Y5__+e
Accounting for entity { im ?tZ ,
Decommissioning cost :k1?I'q%
Jointly controlled assets NgyEy n
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Asset definition U? Jk
Question 4 Financial instrument 25 marks D=z~]a31!
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. cmXbkM
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. 3oLF^^^g
考题1 Hvk~BP'
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(a)部分考到的主要的知识点为: -z`FKej
Business combination achieved in stages - subsidiary to subsidiary aH1CX<3)~
Disposals - where control is retained O00;0 w
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- subsidiary to associate ZDmL?mC
Goodwill (full value method) (1D1;J4g
Intangible assets Sz Mh
Investment property vK)'3
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Provisions zBy} > Jx
Foreign transaction JyE-c}I
考生容易出错误的地方会出项在一下几方面: /io06)-/n
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0"O EOYs}
2. Whether to recognize provision for restructuring. ~@c<5 -`{
3. Calculation of retained earnings due to large amount of adjustments. 68u?}8}
考题2 zJw5+
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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. ~#)hqU'
考题3 b:F;6X0~Hl
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. )^o. H~Pv
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. WBWW7 HK
考题4 n o<$=(11i
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. n5d8^c! 2
—— By P2 Lecture Emily Yao *xNc^ &.
