【P2】Report on P2 Dec 09 sitting —— Emily Yao Nd zSz]q}
Report on P2 Dec 09 sitting ly:q6i
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F;+|sMrq
Question 1 Consolidated statement of financial position 50 marks B]uc<`f
Professional and ethical behavior / (iFcMT
Question 2 Impairment of assets 2 25 marks \=6l9Lrj>h
Question 3 Revenue recognition 25 marks DP3PYJ%+B
Measurement of financial liability MBqt &_?K
Events after the reporting period 8$0rR5 5
Inventory valuation - lower of cost and NRV *XT/KxLa7
Jointly controlled entity y#q?A,C@n
Accounting for entity wM2*#
Decommissioning cost U-R6xxPZ
Jointly controlled assets RLLTw ?]$
Asset definition T`5 bZu^c
Question 4 Financial instrument 25 marks 1+}{8D_F
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. m+ lvl
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. nv@8tdrc
考题1 {= F /C,-
(a)部分考到的主要的知识点为: @Ub"5
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Business combination achieved in stages - subsidiary to subsidiary )i !o 8YB
Disposals - where control is retained B2C$N0R#
- subsidiary to associate 4:r!|PJn{G
Goodwill (full value method) >_|O1H./4
Intangible assets Hm%;=`:'
Investment property w+1 |9Y
Provisions cd$m25CxC
Foreign transaction (X?%^^e!
考生容易出错误的地方会出项在一下几方面: C/TF-g-_Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. r
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2. Whether to recognize provision for restructuring. m^GJuP LW
3. Calculation of retained earnings due to large amount of adjustments. ]%?YZn<{
考题2 cm&I* 0\
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. YKO){f5
考题3 fjs
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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. =8;
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ~TS y<t~%-
考题4 QlO0qbG[ y
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. }j*KcB_
—— By P2 Lecture Emily Yao E
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