【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting +oxqS&$L
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 'ugR!o1
Question 1 Consolidated statement of financial position 50 marks IdN%f]=/
Professional and ethical behavior =CD
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Question 2 Impairment of assets 2 25 marks [4V|UvK z
Question 3 Revenue recognition 25 marks %j
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Measurement of financial liability g/n"N>L
Events after the reporting period m \R@.jkZ
Inventory valuation - lower of cost and NRV f4@#pnJ3po
Jointly controlled entity .{-iq( 3
Accounting for entity Gc 3PN
Decommissioning cost ;I0yQlx| U
Jointly controlled assets #U6/@l)
Asset definition y$;zTH_6j
Question 4 Financial instrument 25 marks Yc|- sEK/
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. 9I^H)~S
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. O(c4iWm
考题1 K2 vPj|
(a)部分考到的主要的知识点为: ] % ZjD
Business combination achieved in stages - subsidiary to subsidiary gvwCo Cbb
Disposals - where control is retained U3VsMV*Y
- subsidiary to associate >E 2WZHzd2
Goodwill (full value method) 6w .iE b
Intangible assets <7R
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Investment property E P%
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Provisions HeAc(_=C
Foreign transaction ;r2b@x:<_
考生容易出错误的地方会出项在一下几方面: +@<^i?ale
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. G%W03c
2. Whether to recognize provision for restructuring. $D2Ain1
3. Calculation of retained earnings due to large amount of adjustments. st1M.}
考题2 ":ws~Zep
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. 9R t(G_'
考题3 ,_4 KyLfBF
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. 4=#Q N
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. KlSY^(kHR
考题4 JqH.Qn Kcv
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. ) Sh ;UW
—— By P2 Lecture Emily Yao #f jX|b
