【P2】Report on P2 Dec 09 sitting —— Emily Yao +RkXe;
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Report on P2 Dec 09 sitting }jdmeD:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WORRF
Question 1 Consolidated statement of financial position 50 marks zG^$-L.n
Professional and ethical behavior F}1._I`-
Question 2 Impairment of assets 2 25 marks RUVrX`u*(
Question 3 Revenue recognition 25 marks g@Y]$ey%A
Measurement of financial liability E]r<t#
Events after the reporting period c>+68<H
Inventory valuation - lower of cost and NRV s|TO9 N)pO
Jointly controlled entity $'<$:;4b3
Accounting for entity 0W+RVp=TL1
Decommissioning cost XJ" x Mv
Jointly controlled assets T\:*+W37
Asset definition soX^$l
Question 4 Financial instrument 25 marks q]SH'Wd
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. i<=2 L?[.I
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ]6O(r)k
考题1 :/t_5QN
(a)部分考到的主要的知识点为: jJ,y+o
Business combination achieved in stages - subsidiary to subsidiary <JvYCWX`
Disposals - where control is retained 4p6T0II_$
- subsidiary to associate F|o 1
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Goodwill (full value method) x;LO{S4Z
Intangible assets U!Jm SP
Investment property 2 =1qmQE
Provisions X gtn}7N.
Foreign transaction eW}
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考生容易出错误的地方会出项在一下几方面: u^WZsW
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HsT 6 #K
2. Whether to recognize provision for restructuring. w"O;: `|n
3. Calculation of retained earnings due to large amount of adjustments. wu b7w#
考题2 CoWT
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. 3Ljj|5.q
考题3 !0):g/2h
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. dX[ Xe
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8H8Q
考题4 ") nKFs5
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. PGVP0H+RV
—— By P2 Lecture Emily Yao 7_rDNK@e
