【P2】Report on P2 Dec 09 sitting —— Emily Yao *HU &4E\a
Report on P2 Dec 09 sitting Y`KqEjsC*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: # ' =a=8-$
Question 1 Consolidated statement of financial position 50 marks [RS|gem`
Professional and ethical behavior "H2EL}3/]
Question 2 Impairment of assets 2 25 marks &`h{i K7
Question 3 Revenue recognition 25 marks H
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Measurement of financial liability ]z;P9B3@&
Events after the reporting period GmK^}=frj
Inventory valuation - lower of cost and NRV u]:oZMnj
Jointly controlled entity sm9k/(-
Accounting for entity bUs0 M0y
Decommissioning cost k3~}7]O)
Jointly controlled assets @<,X0S
Asset definition K:J3Z5 "
Question 4 Financial instrument 25 marks -<6
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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. zh%#Y_[R
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. P=qa::A
考题1 1v#%Ei$6`t
(a)部分考到的主要的知识点为: 97Lte5c6r
Business combination achieved in stages - subsidiary to subsidiary j
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Disposals - where control is retained / {Is0+)
- subsidiary to associate y@1+I ~@
Goodwill (full value method) !H#bJTXB
Intangible assets yZAS# ko}}
Investment property
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Provisions W=lyIb{?^0
Foreign transaction w!#tTy k`
考生容易出错误的地方会出项在一下几方面: 'Jiw@t<o3`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =pr ` '
2. Whether to recognize provision for restructuring. a@8v^G
3. Calculation of retained earnings due to large amount of adjustments. % BVs47g
考题2 uOKCAqYa
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. "33Fv9C#bK
考题3 ycc4W*]
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. 9K.Vb1&
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. `CBZhI%%
考题4 dMPc:tJT
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. Q_1:tW
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—— By P2 Lecture Emily Yao j~"Q3P;V
