【P2】Report on P2 Dec 09 sitting —— Emily Yao kRb %:*
Report on P2 Dec 09 sitting ;EB^1*A Ew
09年12月P2 Corporate reporting 的考题结构和相关知识点为: q"e]\Tb=we
Question 1 Consolidated statement of financial position 50 marks %xv*#.<Vj
Professional and ethical behavior `*ALb|4ilG
Question 2 Impairment of assets 2 25 marks &<LBz|
Question 3 Revenue recognition 25 marks [Qqomm.[\w
Measurement of financial liability AGG T]
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Events after the reporting period bn%4s[CVb4
Inventory valuation - lower of cost and NRV 1N} vz(0"
Jointly controlled entity f.Y [2b
Accounting for entity 4:9N]1JCb
Decommissioning cost 4D}hYk$eP0
Jointly controlled assets ,
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Asset definition 82M` sk3.
Question 4 Financial instrument 25 marks #:NY9.\o
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. v&qL r+_7
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. :Y Ki
考题1 EO`eg]
(a)部分考到的主要的知识点为: b]gVZ-
Business combination achieved in stages - subsidiary to subsidiary `=$p!H 8
Disposals - where control is retained kMx)G ]
- subsidiary to associate {e5DQ 21.
Goodwill (full value method) 4a=QTq0 p
Intangible assets G*f\
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Investment property P~M[i9 V
Provisions #U(k K(uO
Foreign transaction 5ZX
考生容易出错误的地方会出项在一下几方面: W\2 ']7}e
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Za,myuI+
2. Whether to recognize provision for restructuring. N%F4ug@i
3. Calculation of retained earnings due to large amount of adjustments. 5eiKMKW[
考题2 nb. |^O?
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. j5[Y0)pV\
考题3 a4[t3U
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. CTS1."kx1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. edo+ o{^
考题4 /i ~x .i3
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. |\W53,n9
—— By P2 Lecture Emily Yao uBl&{$<
