【P2】Report on P2 Dec 09 sitting —— Emily Yao EuOrwmdj
Report on P2 Dec 09 sitting [u`v'*0d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: < HlS0J9
Question 1 Consolidated statement of financial position 50 marks fb0i6RC~&
Professional and ethical behavior xKi:
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Question 2 Impairment of assets 2 25 marks b MZ-{<+i
Question 3 Revenue recognition 25 marks k2(B{x}L
Measurement of financial liability vR[XbsNM
Events after the reporting period Y`eU WCD
Inventory valuation - lower of cost and NRV ('hr;s=
Jointly controlled entity ^ _0zO$z,
Accounting for entity Bv
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Decommissioning cost 7k.=_
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Jointly controlled assets k)U9 %Pr
Asset definition }1kT0*'L
Question 4 Financial instrument 25 marks qRlS^=#
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. x|g>Zd/n
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. j *B ,b4
考题1 %{?EfULg
(a)部分考到的主要的知识点为: ?Imq4I~)
Business combination achieved in stages - subsidiary to subsidiary He @d~9M
Disposals - where control is retained 7:awUoV8f
- subsidiary to associate 5 Sm9m*/
Goodwill (full value method) plcz m 2
Intangible assets l6] :Zcd0
Investment property >c
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Provisions I.As{0cc
Foreign transaction '
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考生容易出错误的地方会出项在一下几方面: E }LYO:
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. VJviX[V?4
2. Whether to recognize provision for restructuring. R~TzZ(Ah]
3. Calculation of retained earnings due to large amount of adjustments. {"k}C2K'r
考题2 | >X5@
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. 2NMS '"8
考题3 }22h)){n#Y
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. PWUS@I
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. `>'%!E9G
考题4 pbc<326X"
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. "V|&s/9
—— By P2 Lecture Emily Yao >d2U=Yk!
