【P2】Report on P2 Dec 09 sitting —— Emily Yao f Z \Ev%F
Report on P2 Dec 09 sitting jP }N^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8SKDL[rN
Question 1 Consolidated statement of financial position 50 marks QR^pu.k@
Professional and ethical behavior du47la 3
Question 2 Impairment of assets 2 25 marks v8w N2[fC
Question 3 Revenue recognition 25 marks %*r P d>*
Measurement of financial liability @];Xbbw+c
Events after the reporting period 3-_4p8OK
Inventory valuation - lower of cost and NRV l kl#AH
Jointly controlled entity )fCl <KG*
Accounting for entity (D~mmffY1
Decommissioning cost (1TYJ. Z
Jointly controlled assets A
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Asset definition dn`#N^Od
Question 4 Financial instrument 25 marks A)VOv`U@2
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. 5Pv>`E2^
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. n}._Nb
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考题1 d5u
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(a)部分考到的主要的知识点为: -8TJ~t%w4
Business combination achieved in stages - subsidiary to subsidiary g[Yok` e[
Disposals - where control is retained oTfEX4 t {
- subsidiary to associate '9RHw Ku&s
Goodwill (full value method) &, K;F'
Intangible assets r5F#q
Investment property _39b8s {
Provisions 6%fU}si
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Foreign transaction l?#([(WM
考生容易出错误的地方会出项在一下几方面: [;tbNVZK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. q 2= ^l
2. Whether to recognize provision for restructuring. ^TB%| yZ _
3. Calculation of retained earnings due to large amount of adjustments. * Jp>)>
考题2 JbG+ ysn
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. 8B WLi5R[
考题3 c.d*DM}W
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. mW ka!lT
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. b},OCVT?
考题4 uRUysLIw
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. _u.l|yR
—— By P2 Lecture Emily Yao ^ mG-O
