【P2】Report on P2 Dec 09 sitting —— Emily Yao ?ac4GA(
Report on P2 Dec 09 sitting W6Mq:?+ D
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -@e2/6Oi
Question 1 Consolidated statement of financial position 50 marks .faf
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Professional and ethical behavior Zwm/ c]6`
Question 2 Impairment of assets 2 25 marks Cs _& BSs
Question 3 Revenue recognition 25 marks ?!K6")SE
Measurement of financial liability n1JtY75#,/
Events after the reporting period D<m0G]Ht*
Inventory valuation - lower of cost and NRV
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Jointly controlled entity 7o 0zny3?
Accounting for entity 6Cz
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Decommissioning cost wk ^7/B
Jointly controlled assets
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Asset definition jQ,Vs=*H
Question 4 Financial instrument 25 marks |mP};&b
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. #1/~ eIEY
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. \n t~K}a
考题1 P`ou:M{ 8
(a)部分考到的主要的知识点为: 1$8@CT^m
Business combination achieved in stages - subsidiary to subsidiary MoE&)~0u&
Disposals - where control is retained T8|5%Y
- subsidiary to associate 4 Wp5[(bg
Goodwill (full value method) NNF"si\FE
Intangible assets 59O-"Sc[
Investment property
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Provisions uN:KivVe
Foreign transaction mUbm3JIjJ
考生容易出错误的地方会出项在一下几方面: D3 yTN"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g"Y _!)X
2. Whether to recognize provision for restructuring. +4.s4&f)
3. Calculation of retained earnings due to large amount of adjustments. HT6 [Z1
考题2 ]
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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. p_h/hTi
考题3 4SZ,X^]I>
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. Bl*}*S PU
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. (Kwqa"Hk4{
考题4 >Jml a~A
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. ly -(F2
—— By P2 Lecture Emily Yao P{-- R\
