【P2】Report on P2 Dec 09 sitting —— Emily Yao E*
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Report on P2 Dec 09 sitting =%]dk=n?TN
09年12月P2 Corporate reporting 的考题结构和相关知识点为: aX~iY ~?_
Question 1 Consolidated statement of financial position 50 marks [6/ %ynlP
Professional and ethical behavior @NyCMe; ]
Question 2 Impairment of assets 2 25 marks nZ%< 2
Question 3 Revenue recognition 25 marks Q7Dkh
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Measurement of financial liability p1|@F^Q
Events after the reporting period A$5!]+
Inventory valuation - lower of cost and NRV ]I}'
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Jointly controlled entity 9k *'5(D4S
Accounting for entity 5 |>jz `
Decommissioning cost }NYsKu_cM
Jointly controlled assets ] "YG7|E U
Asset definition I`y}Ky<q
Question 4 Financial instrument 25 marks #K4wO!d
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. h,#A
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. JgxOxZS`@
考题1 !D6@ \
(a)部分考到的主要的知识点为: |H
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Business combination achieved in stages - subsidiary to subsidiary H7\EvIM=
Disposals - where control is retained R_H di~ k
- subsidiary to associate a ]ftE\99
Goodwill (full value method) YHAy+S
Intangible assets e{?~ m6
Investment property H
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Provisions F-ijGGL#
Foreign transaction >yL8C: J9
考生容易出错误的地方会出项在一下几方面: 7%?A0%>6G
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7Y$p3]0e+
2. Whether to recognize provision for restructuring. 9p k<=F
3. Calculation of retained earnings due to large amount of adjustments. qvab >U`
考题2 #=zh&`
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. dwmj
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考题3 TSD7.t) ^
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. G,$jU9 f
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 QU\|RX
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. ^WVr@6
—— By P2 Lecture Emily Yao jt;,7Ek
