【P2】Report on P2 Dec 09 sitting —— Emily Yao c:0$
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Report on P2 Dec 09 sitting % ;< FfS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 0^m02\Li
Question 1 Consolidated statement of financial position 50 marks UW+I 8\^
Professional and ethical behavior 8p
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Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks J=$v+8&.
Measurement of financial liability ;cO0Y.V9l
Events after the reporting period aQ)9<LsI
Inventory valuation - lower of cost and NRV p k/#+r;
Jointly controlled entity x!< C0N>?z
Accounting for entity "K8qmggTq
Decommissioning cost O7.Is88!
Jointly controlled assets $ *PyzLS
Asset definition g FKQm(0g2
Question 4 Financial instrument 25 marks V> <P`
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. ~ e"^-x
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. {e~d^^N5
考题1 ;02lmpBj
(a)部分考到的主要的知识点为: p])km%zB(
Business combination achieved in stages - subsidiary to subsidiary |!} $V
Disposals - where control is retained L^=>)\R2$[
- subsidiary to associate {<GsM
Goodwill (full value method) 8ZN J}
Intangible assets E `i;9e'S
Investment property v uJ~Lg{
Provisions dI>oHMC
Foreign transaction }LM_VZ j
考生容易出错误的地方会出项在一下几方面: F :u} 7t>
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. /`1zkBj<&
2. Whether to recognize provision for restructuring. $] Q_x?
3. Calculation of retained earnings due to large amount of adjustments. PY^Yx$t9
考题2 PC9:n
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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. ';1
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考题3 I@hC$o
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. oreS u;`$
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9Kqr9U--v
考题4 q)P<lKi
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. %PG0PH4?
—— By P2 Lecture Emily Yao mb&b = &
