【P2】Report on P2 Dec 09 sitting —— Emily Yao 4)- ?1?)
Report on P2 Dec 09 sitting KmF" Ccc
09年12月P2 Corporate reporting 的考题结构和相关知识点为: >i&"{GZ
Question 1 Consolidated statement of financial position 50 marks St
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Professional and ethical behavior cD
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Question 2 Impairment of assets 2 25 marks z"7I5N
Question 3 Revenue recognition 25 marks }~B @Z\`O
Measurement of financial liability
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Events after the reporting period ;/-v4
Inventory valuation - lower of cost and NRV #>O!N
Jointly controlled entity +Cs[ ]~
Accounting for entity >WYiOXYv
Decommissioning cost q, Oj
Jointly controlled assets [D;wB| +,
Asset definition ?+3vK=Rf}
Question 4 Financial instrument 25 marks ub/Z'!
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. FYwMmb
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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. V]E# N
考题1 'YQVf]4P
(a)部分考到的主要的知识点为: +/ "Ws '5E
Business combination achieved in stages - subsidiary to subsidiary ?=u/ &3Cw
Disposals - where control is retained 7(8i~}
- subsidiary to associate XK*55W &og
Goodwill (full value method) hk5[ N=
Intangible assets RSv?imi=
Investment property ;)n kY6-
Provisions ^|^yw gK
Foreign transaction 6[.#B !;9
考生容易出错误的地方会出项在一下几方面: ot%^FvQ[c
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Np2I*l6W
2. Whether to recognize provision for restructuring. JD\yl[ac%
3. Calculation of retained earnings due to large amount of adjustments. p :v'"A}
考题2 Z--A:D>
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.
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考题3 R #f *QXv
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. 3t 4i2]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. tf Kf*Um
考题4 E =*82Y=B
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. -RLY.@'d-M
—— By P2 Lecture Emily Yao dnwTD\) ,
