【P2】Report on P2 Dec 09 sitting —— Emily Yao S(g<<Te
Report on P2 Dec 09 sitting Gk{
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: @&~OB/7B:
Question 1 Consolidated statement of financial position 50 marks "sX [p
Professional and ethical behavior G/LXUhuif
Question 2 Impairment of assets 2 25 marks 902!M65[rG
Question 3 Revenue recognition 25 marks 4=?Ok":8
Measurement of financial liability {f@xA
Events after the reporting period yS:IR I.
Inventory valuation - lower of cost and NRV 8I5 VrT
Jointly controlled entity >.!5M L\
Accounting for entity F8|5_214'
Decommissioning cost 6nY
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Jointly controlled assets D+*uKldS;
Asset definition !Zk%P
Question 4 Financial instrument 25 marks +(QMy&DtS
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. ~xlMHf
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. 4e(9@OLP
考题1 \,@Yl.,+
(a)部分考到的主要的知识点为: h-?q6O/ |
Business combination achieved in stages - subsidiary to subsidiary SU_] C+
Disposals - where control is retained ' gk81@|
- subsidiary to associate Hnd9T(UB
Goodwill (full value method) jza}-=&+e
Intangible assets Pv{,aV\I}
Investment property 94qHY1 rp
Provisions s60: 0 >
Foreign transaction 6g~o3
考生容易出错误的地方会出项在一下几方面: wB1|r{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Up /eV}C
2. Whether to recognize provision for restructuring. Y1U" HqNl*
3. Calculation of retained earnings due to large amount of adjustments. V<~_OF
考题2 \V"P maP\
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. }<}`Q^Mlk
考题3 RAv RNd
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. V(' 'p{
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 Zgy2Pot
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. +}`O^#<qLX
—— By P2 Lecture Emily Yao ^?K?\
