【P2】Report on P2 Dec 09 sitting —— Emily Yao A4SM@ry
Report on P2 Dec 09 sitting KH[%HN5v
09年12月P2 Corporate reporting 的考题结构和相关知识点为: xkqt(ng(
Question 1 Consolidated statement of financial position 50 marks 4Ly!:GH3T
Professional and ethical behavior fQe- v_K
Question 2 Impairment of assets 2 25 marks ?(R6}ab>K7
Question 3 Revenue recognition 25 marks -4V1s;QUZ
Measurement of financial liability ? 8'4~1g`}
Events after the reporting period vB#3jI
Inventory valuation - lower of cost and NRV AQ-PY
Jointly controlled entity ,AM6E63
Accounting for entity *;4
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Decommissioning cost ph3[}><6
Jointly controlled assets ?)JW}3<.
Asset definition /
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Question 4 Financial instrument 25 marks &z,w0FOre
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. RL>[t
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. $TR[SMj
考题1 #n0P'@d, r
(a)部分考到的主要的知识点为: 1Um V &
Business combination achieved in stages - subsidiary to subsidiary +]I7)
Disposals - where control is retained *S<>_R 8
- subsidiary to associate Q6DE|qnV
Goodwill (full value method) 3+(F q5I
Intangible assets #t{?WkO[
Investment property )vo PH)!
Provisions
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Foreign transaction 'n.ATV,
考生容易出错误的地方会出项在一下几方面: z3>} (+
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. :%;K
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2. Whether to recognize provision for restructuring. 0 y6nMI
3. Calculation of retained earnings due to large amount of adjustments. b-~Gt ]%>m
考题2 T!J \Dm-
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. jaNkWTm :
考题3 oIf -s[uH
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. _ H%ylAt1j
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {?#g*QF|^
考题4 L5PN]<~T
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. DJ=miJI'
—— By P2 Lecture Emily Yao ( R Ttz
