【P2】Report on P2 Dec 09 sitting —— Emily Yao ]R0A{+]n
Report on P2 Dec 09 sitting KutgW#+40
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )Fr;'JYC1S
Question 1 Consolidated statement of financial position 50 marks A 7,$y!D
Professional and ethical behavior g$-D?~(Z
Question 2 Impairment of assets 2 25 marks R#Nd|f<
Question 3 Revenue recognition 25 marks A*;^F ]~'
Measurement of financial liability +D-+}&o W
Events after the reporting period \`%Y-!H+v
Inventory valuation - lower of cost and NRV DEwtP
Jointly controlled entity LX?r=_\
Accounting for entity Lv5
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Decommissioning cost 0) Um
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Jointly controlled assets =wR]X*Pan
Asset definition O\8|n iW|
Question 4 Financial instrument 25 marks at(p,+ %
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<'xlF
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. $}nUK~$GSv
考题1 Rd1k u=
(a)部分考到的主要的知识点为: ,vdP
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Business combination achieved in stages - subsidiary to subsidiary q fH~h g
Disposals - where control is retained UV8r&O
- subsidiary to associate Qx,$ )|_
Goodwill (full value method) .5CELt R
Intangible assets I/b8
Investment property >=W #z
Provisions a&c#* 9t{
Foreign transaction ZO0]+Ko
考生容易出错误的地方会出项在一下几方面: WT!\X["FI$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. &MQt2aL
2. Whether to recognize provision for restructuring. MJ/%$
3. Calculation of retained earnings due to large amount of adjustments. ]%Yis =v
考题2 ]XafFr6pe
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. WKJL<
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考题3 dUtIAh-j
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. O i[9b
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. L(n~@ gq
考题4 ?G>TaTiK#
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}.J$RtW1f
—— By P2 Lecture Emily Yao H!>oLui
