【P2】Report on P2 Dec 09 sitting —— Emily Yao 2z>-H595az
Report on P2 Dec 09 sitting b{0a/&&1O
09年12月P2 Corporate reporting 的考题结构和相关知识点为: C-M_:kQ[U
Question 1 Consolidated statement of financial position 50 marks %H{pU:[5 *
Professional and ethical behavior x*OdMr\n8?
Question 2 Impairment of assets 2 25 marks N{J
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Question 3 Revenue recognition 25 marks `[H ^ `
Measurement of financial liability o.Kn DY
Events after the reporting period EN
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Inventory valuation - lower of cost and NRV n%E,[JT
Jointly controlled entity
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Accounting for entity MQ,K%_m8
Decommissioning cost SxF'2 ii
Jointly controlled assets !y_FbJ8KC
Asset definition
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Question 4 Financial instrument 25 marks 0ix(1`Z
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. z'l$;9(y
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. r1!1u7dr
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考题1 yr\ClIU
(a)部分考到的主要的知识点为: V?X QjH1X
Business combination achieved in stages - subsidiary to subsidiary 7FH(C`uKi
Disposals - where control is retained [>ghs_?dZ
- subsidiary to associate `gSMb
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Goodwill (full value method) -
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Intangible assets |5u~L#P
Investment property T
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Provisions sL@\,]Y
Foreign transaction 3IxC@QR
考生容易出错误的地方会出项在一下几方面: 7 @@g|l]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 9NTNulD>P
2. Whether to recognize provision for restructuring. h@RpS8!Bi
3. Calculation of retained earnings due to large amount of adjustments. @i ~ A7L0/
考题2 ^E}?YgN p
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. bi8_5I[
考题3 Y0(4]X \ey
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. =g+}4P
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. o~$O$
考题4 l~J d>9DwY
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. "B'c;0 @q
—— By P2 Lecture Emily Yao ,Zmjw@ w
