【P2】Report on P2 Dec 09 sitting —— Emily Yao JmK
)Y# A
Report on P2 Dec 09 sitting l9=Ka{$^*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: XE <5(
Question 1 Consolidated statement of financial position 50 marks __QnzEF
Professional and ethical behavior VV/T)qEe7>
Question 2 Impairment of assets 2 25 marks )z@
+|A
Question 3 Revenue recognition 25 marks # @`
c7SR
Measurement of financial liability cyB+(jLHDs
Events after the reporting period ~( XaXu
Inventory valuation - lower of cost and NRV :'C?uk ?
Jointly controlled entity \:1$E[3v
Accounting for entity bF_0',W
Decommissioning cost Sq_.RU
Jointly controlled assets hDW_a y 4
Asset definition R$
+RTG:E
Question 4 Financial instrument 25 marks [|eIax xR,
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. @Q2E1Uu%
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@[3R7|4
考题1 a B MV6'
(a)部分考到的主要的知识点为: ej kUNCKQt
Business combination achieved in stages - subsidiary to subsidiary D3dh,&KO\
Disposals - where control is retained Eze w@*(
- subsidiary to associate '*rS, y
Goodwill (full value method) E.NfVeq
Intangible assets !w%c= V]tV
Investment property db_?da;!`
Provisions 27c0wz q
Foreign transaction C za }cF
考生容易出错误的地方会出项在一下几方面: gsM$VaF(
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4To$!=
2. Whether to recognize provision for restructuring. %gFIu.c
3. Calculation of retained earnings due to large amount of adjustments. [j@ i^B &
考题2 dazML|1ow
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. W? 4:sLC#3
考题3 z, m3U
(
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. ,z#D[5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. E`^ D9:3:)
考题4 #'%ii,;w Q
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. AU`z.Isf
—— By P2 Lecture Emily Yao M\CzV$\y
