【P2】Report on P2 Dec 09 sitting —— Emily Yao qnO>F^itF
Report on P2 Dec 09 sitting 5` >%{ o
09年12月P2 Corporate reporting 的考题结构和相关知识点为: cmcR
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Question 1 Consolidated statement of financial position 50 marks czG]rl\1
Professional and ethical behavior .I
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Question 2 Impairment of assets 2 25 marks O
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Question 3 Revenue recognition 25 marks 1@ }s:
Measurement of financial liability b+/z,c6w
Events after the reporting period *@+E82D
Inventory valuation - lower of cost and NRV m7 $t$/g
Jointly controlled entity 2=]Xe#5J=
Accounting for entity Y%zYO
Decommissioning cost Y'&rSHI"
Jointly controlled assets cPp<+ ts
Asset definition UI]UxEJ
Question 4 Financial instrument 25 marks Z%m\/wr
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. woyn6Z1JQ
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. tS [@3 h
考题1 fk5$z0 /
(a)部分考到的主要的知识点为: xq@_'
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Business combination achieved in stages - subsidiary to subsidiary tX.fbL@ T
Disposals - where control is retained fVvB8 [(;~
- subsidiary to associate +{b3A@f |F
Goodwill (full value method) DnP
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Intangible assets
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Investment property bc3 T8 (
Provisions !5^&?plC@
Foreign transaction EK 8r V
考生容易出错误的地方会出项在一下几方面: !+o`,K TYp
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. e8,!x9%J
2. Whether to recognize provision for restructuring. jCK 0+,;
3. Calculation of retained earnings due to large amount of adjustments. LW#$%}
考题2 ]1)#Y
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. ;N?raz2mEi
考题3 'UFPQ
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. XF Cwa
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. { b,#l]v
考题4 1e)5D& njS
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. s`dwE*~
—— By P2 Lecture Emily Yao ;!:@3c
