【P2】Report on P2 Dec 09 sitting —— Emily Yao LVKv Pi
Report on P2 Dec 09 sitting HA& 7
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 1Q\P]
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Question 1 Consolidated statement of financial position 50 marks X{4jyi-<
Professional and ethical behavior Oxs O
Question 2 Impairment of assets 2 25 marks hw! l{yv
Question 3 Revenue recognition 25 marks -F=?M+9[
Measurement of financial liability l?pF ?(
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Events after the reporting period aX`"V/
Inventory valuation - lower of cost and NRV ^hq+
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Jointly controlled entity i!g}PbC[
Accounting for entity gY\ X?
Decommissioning cost {$D[l
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Jointly controlled assets #HFB* >
Asset definition t80s(e
Question 4 Financial instrument 25 marks S :)Aj6>6
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. |,3 s]b`
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. <=.0
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考题1 A q' yr,
(a)部分考到的主要的知识点为: wZ6D\I
Business combination achieved in stages - subsidiary to subsidiary ~C[p}MED
Disposals - where control is retained )!6JSMS
- subsidiary to associate "fK` F/
Goodwill (full value method) biAI*t
Intangible assets ZrY #B8
Investment property kQ~2mU
Provisions ,/0Q($oz
Foreign transaction ;1qE:x}'H
考生容易出错误的地方会出项在一下几方面: .{+KKa $@G
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]0v;;PfVl6
2. Whether to recognize provision for restructuring. Gk_% WY*
3. Calculation of retained earnings due to large amount of adjustments. 58xaVOhb
考题2 )9/.K'o,dy
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. EdGA#i3
考题3 ZK:dhwe r
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. hoj P3 [
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 5=/&[=
考题4 BGM5pc (ei
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. cs[_TJo
—— By P2 Lecture Emily Yao lGrp^
