【P2】Report on P2 Dec 09 sitting —— Emily Yao d ^^bke$~
Report on P2 Dec 09 sitting kh
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: I9/W;#
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Question 1 Consolidated statement of financial position 50 marks r"C
Professional and ethical behavior 6V S 4y-N
Question 2 Impairment of assets 2 25 marks n,jKmA
Question 3 Revenue recognition 25 marks _2h S";K
Measurement of financial liability !Fca~31R'
Events after the reporting period FG%X~L<d,)
Inventory valuation - lower of cost and NRV C>-aIz!y
Jointly controlled entity gW^VVbB'L
Accounting for entity \#f <!R4
Decommissioning cost f-bVKHt
Jointly controlled assets D ~stM
Asset definition @JtM5 qB
Question 4 Financial instrument 25 marks G}:w@}h/
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. rX4j*u2u
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. KV}FZ3jY
考题1 y+X2Pl
(a)部分考到的主要的知识点为: 24E}<N,g
Business combination achieved in stages - subsidiary to subsidiary y`\@N"Cf
Disposals - where control is retained ~k!j+>yT
- subsidiary to associate `);AW(Q
Goodwill (full value method) s "0Y3x3
Intangible assets 9`1O"R/
Investment property Fo NSM$x
Provisions ABQa 3{v
Foreign transaction 9f2UgNqe9
考生容易出错误的地方会出项在一下几方面: 8D>n1b(H
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. v/](yT
2. Whether to recognize provision for restructuring. TOkp%@9
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3. Calculation of retained earnings due to large amount of adjustments. ?\vh 9
考题2 [Na N>BZ?
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. UELy"z
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考题3 ]ro*G"-_1#
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. QIB\AAclO
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :ctu5{"UJ
考题4 U@HK+C"M|
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. )we}6sE"
—— By P2 Lecture Emily Yao v:!
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