【P2】Report on P2 Dec 09 sitting —— Emily Yao t{~@I
Report on P2 Dec 09 sitting rmoJ
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: {ZG:M}ieN
Question 1 Consolidated statement of financial position 50 marks =m~ruZ/
Professional and ethical behavior >ZX|4U[$P
Question 2 Impairment of assets 2 25 marks 691G15
Question 3 Revenue recognition 25 marks .`Sw,XL5
Measurement of financial liability +Jdm#n?_
Events after the reporting period *=TYVM9
Inventory valuation - lower of cost and NRV > <X $#
Jointly controlled entity YN/u9[=`
Accounting for entity )Xp Vu
Decommissioning cost ( :iPm<
Jointly controlled assets X3AwM%,!
Asset definition ?;_H
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Question 4 Financial instrument 25 marks *(icR
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. BO"qD[S
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. g*F~8+]Y
考题1 +|9f%f6vp
(a)部分考到的主要的知识点为: ~U9q-/(J/
Business combination achieved in stages - subsidiary to subsidiary ]9s\_A9
Disposals - where control is retained W=3? x
- subsidiary to associate ac|/Y$\w
Goodwill (full value method) T RDxT
Intangible assets %uua_)
Investment property 1#]B^D
Provisions &5d\~{;
Foreign transaction 7x(v?
考生容易出错误的地方会出项在一下几方面: W1hX?!xp!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5*Btb#:
2. Whether to recognize provision for restructuring. -8/ JP
3. Calculation of retained earnings due to large amount of adjustments. k&!6fZ)
考题2 JDKLKHOMZ
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. l77'Lne
考题3 pu#[pa
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. TVYz3~m
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Tv1]v.
考题4 a}dw9wU!:
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. a>w~FUm*
—— By P2 Lecture Emily Yao
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