【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting ;Gm>O7"|@
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @R:#"
Question 1 Consolidated statement of financial position 50 marks +lp{#1q0
Professional and ethical behavior sm s1%%~
Question 2 Impairment of assets 2 25 marks Li`hdrO'ii
Question 3 Revenue recognition 25 marks WOndE=(V
Measurement of financial liability : d'65KMi
Events after the reporting period x3p9GAd#
Inventory valuation - lower of cost and NRV vC9@,[
Jointly controlled entity (:$9%,x
Accounting for entity & 5
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Decommissioning cost %"7WXOv &z
Jointly controlled assets =B5E0x
Asset definition {HZS:AV0
Question 4 Financial instrument 25 marks Ao`_",E
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. wz @FrRP=
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. fuSq ={]
考题1 I}:L ]H{E
(a)部分考到的主要的知识点为: ha'qIT 3&
Business combination achieved in stages - subsidiary to subsidiary ^eTZn[qH>w
Disposals - where control is retained !
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- subsidiary to associate
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Goodwill (full value method) ]Ti $ztJ
Intangible assets t* z'
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Investment property &|z544
Provisions Xu<FD jr
Foreign transaction =jIxI ,
考生容易出错误的地方会出项在一下几方面: GAJ~$AiwHH
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +>E 5X4JC
2. Whether to recognize provision for restructuring. Ve:&'~F2 s
3. Calculation of retained earnings due to large amount of adjustments. |[wyc!nY).
考题2 A#:8X1w
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. oYq,u@oM
考题3 di_gWE
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. M]0^ ind
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. RV]a% mVlM
考题4 n2 na9dX)w
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. FuMq|S
—— By P2 Lecture Emily Yao U2&HSE|2J
