【P2】Report on P2 Dec 09 sitting —— Emily Yao _ bg Zl
Report on P2 Dec 09 sitting Fm6]mz%~u#
09年12月P2 Corporate reporting 的考题结构和相关知识点为: x!pd50-
Question 1 Consolidated statement of financial position 50 marks E<0Mluk
Professional and ethical behavior [;F! \B-
Question 2 Impairment of assets 2 25 marks hN gT/y8
Question 3 Revenue recognition 25 marks C=U4z|Ym
Measurement of financial liability @,6*yy
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Events after the reporting period _^zs(
Inventory valuation - lower of cost and NRV nA.U'=`
Jointly controlled entity j
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Accounting for entity )`\Q/TMl5
Decommissioning cost W_Y56@7e
Jointly controlled assets EM
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Asset definition T2 )CiR-b
Question 4 Financial instrument 25 marks TlX:05/V8
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. '"rm66
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. DAORfFG74
考题1 B> \q!dX3
(a)部分考到的主要的知识点为: M
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Business combination achieved in stages - subsidiary to subsidiary xS+xUi
Disposals - where control is retained eWD!/y r|
- subsidiary to associate _ D8
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Goodwill (full value method) [z= !OFdE
Intangible assets Ukf:m&G
Investment property g /P1lQ)
Provisions D; +Y0B
Foreign transaction Qm"
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考生容易出错误的地方会出项在一下几方面: D(dV{^} 9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g}a+%Obb
2. Whether to recognize provision for restructuring. Dvl\o;
3. Calculation of retained earnings due to large amount of adjustments. sE|8a
考题2 ; 4/ n~
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. 9(vp`Z8B4
考题3 (dO0`wfM
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. REi "Aj=
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. YZnFU( j
考题4 0QrRG$<4X
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. + 2Aggv>*
—— By P2 Lecture Emily Yao o
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