【P2】Report on P2 Dec 09 sitting —— Emily Yao $oH?oD1
Report on P2 Dec 09 sitting niF
X8%<hP
09年12月P2 Corporate reporting 的考题结构和相关知识点为: IcoK22/
Question 1 Consolidated statement of financial position 50 marks -/B}XN W
Professional and ethical behavior /+ "BU-aQk
Question 2 Impairment of assets 2 25 marks _w Cp.[3?t
Question 3 Revenue recognition 25 marks .O3i"X]
Measurement of financial liability Od^y&$|_%`
Events after the reporting period 7sC$hm]
Inventory valuation - lower of cost and NRV ,@khV
Jointly controlled entity `w@fxv
Accounting for entity S$%T 0~PR~
Decommissioning cost ]H[RY &GY
Jointly controlled assets LP7t*}PK
Asset definition %QVX1\>]
Question 4 Financial instrument 25 marks vXR-#MS`}
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. 3 {\b/NL$
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. s IY `H^
考题1 vZTX3c:,1
(a)部分考到的主要的知识点为: sn+i[
Business combination achieved in stages - subsidiary to subsidiary jL
I (Z
Disposals - where control is retained E&#AX:
- subsidiary to associate S M@l4GH
Goodwill (full value method) ]N:SB
Intangible assets ,6}HAC $
Investment property C^aP)&
qt
Provisions 3K @dW"3
Foreign transaction Ii?<L z
考生容易出错误的地方会出项在一下几方面: >E#| H6gx
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 62PtR`b >
2. Whether to recognize provision for restructuring. \d&j`UVY
3. Calculation of retained earnings due to large amount of adjustments. 7F>5<Gv:-
考题2 c` #E#
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. tU}CRh
考题3 zob^z@2
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. \"V7O'S)&
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. T6Z 2 #
考题4 R K Fz6t
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. %Fa/82:- "
—— By P2 Lecture Emily Yao q+19EJ(
