【P2】Report on P2 Dec 09 sitting —— Emily Yao bpa?C
Report on P2 Dec 09 sitting 'dc#F3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u_Z+;{ ]Pj
Question 1 Consolidated statement of financial position 50 marks >+T)#.wo&
Professional and ethical behavior tfWS)y7
Question 2 Impairment of assets 2 25 marks dlnX_+((KC
Question 3 Revenue recognition 25 marks b| (: [nB
Measurement of financial liability L-&\\{ X
Events after the reporting period ;< 4a*;IO
Inventory valuation - lower of cost and NRV %B?=q@!QWn
Jointly controlled entity h Xya*#n#
Accounting for entity *qpSXmOz
Decommissioning cost | 6y
Jointly controlled assets +aAc9'k
Asset definition 0b 54fD=
Question 4 Financial instrument 25 marks b\,+f n
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. yaX
iE_.
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. EKN~H$.
考题1 \z ) %$#I
(a)部分考到的主要的知识点为: m(P]k'ZH?
Business combination achieved in stages - subsidiary to subsidiary 62NsJ<#>
Disposals - where control is retained pQQH)`J|t
- subsidiary to associate QTnP'5y
Goodwill (full value method) cidP|ie^
Intangible assets !bP@ n
Investment property H K% 7g
Provisions IAyp 2
Foreign transaction 5~S5F3
考生容易出错误的地方会出项在一下几方面: Zb#u0Tq
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. lk =<A"^S
2. Whether to recognize provision for restructuring. o#N+Y?O
3. Calculation of retained earnings due to large amount of adjustments. dQG=G% W
考题2 :~SyL !
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. "uf%iJ:%
考题3 (w zQ2Dk
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. )YI(/*+]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Qv ?"b
考题4 FC4 wwzb
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. R^e'}+Z
—— By P2 Lecture Emily Yao CU~PT.
