【P2】Report on P2 Dec 09 sitting —— Emily Yao %m&@ o~+
Report on P2 Dec 09 sitting +=BAslk
09年12月P2 Corporate reporting 的考题结构和相关知识点为: UZ2TqR
Question 1 Consolidated statement of financial position 50 marks hyg8wI
Professional and ethical behavior 9GU]l7C=z
Question 2 Impairment of assets 2 25 marks <a( }kk}
Question 3 Revenue recognition 25 marks S($Su7g%_
Measurement of financial liability s?rBE.g@}
Events after the reporting period upy\gkpnGO
Inventory valuation - lower of cost and NRV !H@0MQ 7
Jointly controlled entity Ki br ]w
Accounting for entity
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Decommissioning cost k; ZxY"^
Jointly controlled assets "V& I^YSc>
Asset definition + B}0=Ex$t
Question 4 Financial instrument 25 marks X4|4QgY
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. :A 1:
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. ?D`T7KSe~D
考题1 HKDID[d0
(a)部分考到的主要的知识点为: CGbwm
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Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained NSQp <
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- subsidiary to associate V ~@^`Gd
Goodwill (full value method) K/=|8+IDL
Intangible assets QHq,/kWY
Investment property Pe;Y1Qq>>
Provisions !C4!LZ0A
Foreign transaction IZ/
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考生容易出错误的地方会出项在一下几方面: nkfZiyx
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. O @V%Cu
2. Whether to recognize provision for restructuring. r|u MovnV
3. Calculation of retained earnings due to large amount of adjustments. Dd/wUP
考题2 PwB1]p=
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. t. ='/` !N
考题3 jho**TQ P
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. s $D ^ >0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @.Ic z
考题4 Ej ".axjT
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. ZyrI R
—— By P2 Lecture Emily Yao \%]I{
