【P2】Report on P2 Dec 09 sitting —— Emily Yao pS) &d4i
Report on P2 Dec 09 sitting n[`KhRN
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8-"lK7
Question 1 Consolidated statement of financial position 50 marks [VL+X^
Professional and ethical behavior pOmHxFOOK
Question 2 Impairment of assets 2 25 marks d[t+iBP;)
Question 3 Revenue recognition 25 marks J+]W*?m
Measurement of financial liability $+%e Lx*
Events after the reporting period ZD`
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Inventory valuation - lower of cost and NRV f,s1k[w/ ;
Jointly controlled entity T \"eq
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Accounting for entity asLvJ{d8s
Decommissioning cost yE3l%<;q
Jointly controlled assets v"~0 3-SX
Asset definition Wh7}G
Question 4 Financial instrument 25 marks 8s@k0T<O
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. T`Jj$Lue{
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. HUuZ7jJ wf
考题1 =D}]|ie
(a)部分考到的主要的知识点为: l`V^d
Business combination achieved in stages - subsidiary to subsidiary {0?]weN*
Disposals - where control is retained s2N~p^
- subsidiary to associate Y \oz9tf8
Goodwill (full value method) wpW3%r;9
Intangible assets tl@n }
Investment property ~d)2>A 2:
Provisions xUw)mUn@N
Foreign transaction %
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考生容易出错误的地方会出项在一下几方面: q'zV9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4Ww.CkRG
2. Whether to recognize provision for restructuring. ^j)0&}fB
3. Calculation of retained earnings due to large amount of adjustments. QV_e6r1t#m
考题2 A2xfNY<
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. 7c7:B2Lq
考题3 !I UH 5
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. {YT
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ~4t7Q
考题4 Rv^
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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. # 1#?k
—— By P2 Lecture Emily Yao 9U=~t%qW$
