【P2】Report on P2 Dec 09 sitting —— Emily Yao }; R2M
Report on P2 Dec 09 sitting u_}UU
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: },{sJ0To
Question 1 Consolidated statement of financial position 50 marks )5 `~ WzA
Professional and ethical behavior dV{mmHL
Question 2 Impairment of assets 2 25 marks !*3]PZ25a(
Question 3 Revenue recognition 25 marks *+k
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Measurement of financial liability ,|Gjr T{vf
Events after the reporting period vw$b]MO!
Inventory valuation - lower of cost and NRV J 7sH]
Jointly controlled entity wA"d?x
Accounting for entity w5yX~8UzJ
Decommissioning cost A<^X P-Nrp
Jointly controlled assets IEd?-L
Asset definition K ,6{c^qf
Question 4 Financial instrument 25 marks xSm~V3b c
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. dq%C~j{v
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. (w#)|9Cxm
考题1 r 7#.DJnN.
(a)部分考到的主要的知识点为: ^G 'n
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Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained
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- subsidiary to associate K%_ UNivN
Goodwill (full value method) t>OE zUd9
Intangible assets 3}8L!2_p
Investment property @FZ_[CYg
Provisions ,c0t#KgQ.
Foreign transaction UCup {pDp
考生容易出错误的地方会出项在一下几方面: "Ec9.#U/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. D>^g2!b:
2. Whether to recognize provision for restructuring. DAg*
3. Calculation of retained earnings due to large amount of adjustments. (.i wD &
考题2 ujl ?!
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. yJ `{\7Uqg
考题3 >j7]gi(
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 7z$bCO L=S
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. `mI5Z*]-
考题4 BR-wL3x
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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. X Ai0lN{,
—— By P2 Lecture Emily Yao GIT"J}b}
