【P2】Report on P2 Dec 09 sitting —— Emily Yao woK&q 7Vn
Report on P2 Dec 09 sitting |l]XpWV
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9, :l8
Question 1 Consolidated statement of financial position 50 marks 6\q]rfQ
Professional and ethical behavior K3#@SY j
Question 2 Impairment of assets 2 25 marks dtR
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Question 3 Revenue recognition 25 marks
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Measurement of financial liability 4\8+9b\9"
Events after the reporting period $ #9;)8J
Inventory valuation - lower of cost and NRV 3 cK I
Jointly controlled entity d ,B:kE0Y
Accounting for entity pL/DZ|S3
Decommissioning cost i#v Yy
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Jointly controlled assets >I-RGW'A
Asset definition w"Gm;
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Question 4 Financial instrument 25 marks VJ] JjB
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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. Y[}>CYO
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. .$+#1-
考题1 "& G/T ?4
(a)部分考到的主要的知识点为: Bg x'9p/
Business combination achieved in stages - subsidiary to subsidiary TJ6*t!'*X
Disposals - where control is retained r\' A
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- subsidiary to associate M_/7D|xl/T
Goodwill (full value method) Y)
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Intangible assets \/z q7j
Investment property <l
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Provisions
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Foreign transaction 1WxK#c-)
考生容易出错误的地方会出项在一下几方面: R ;&AijS8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. !Qu"BF
3. Calculation of retained earnings due to large amount of adjustments. {?}E^5Z*g
考题2 R3gdLa.
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. r*2+xDoEi
考题3 L*xhGoC=
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. x [ ~b2o
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. [ +T.a t
考题4 ls\WXCH
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. G|!Tj X7s
—— By P2 Lecture Emily Yao fg_4zUGM+g
