【P2】Report on P2 Dec 09 sitting —— Emily Yao w l.#{@J]<
Report on P2 Dec 09 sitting S7cxEOfAu
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6m_whGosi
Question 1 Consolidated statement of financial position 50 marks ORPQ1%tu
Professional and ethical behavior 0hTv0#j#
Question 2 Impairment of assets 2 25 marks 5*=a*nD11
Question 3 Revenue recognition 25 marks bgW=.s
Measurement of financial liability 4{Vw30DZ
Events after the reporting period )q?z "F|
Inventory valuation - lower of cost and NRV .".xNHR#
Jointly controlled entity A^PCI*SN[
Accounting for entity e
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Decommissioning cost JzA`*X[
Jointly controlled assets P Tfy#
Asset definition t_@xzt10y
Question 4 Financial instrument 25 marks -G<$wh9~3
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. {/]Ks8`
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. qRMH[ F$`
考题1 @D! KFJ
(a)部分考到的主要的知识点为: >b>3M'
Business combination achieved in stages - subsidiary to subsidiary S0V%JY;Gv
Disposals - where control is retained 4qtjP8Zv[
- subsidiary to associate =W1` FbR
Goodwill (full value method) +k F$I7LN
Intangible assets
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Investment property _w+ix9Fr?
Provisions `nA_WS
Foreign transaction uJ<sa;
考生容易出错误的地方会出项在一下几方面: c?i=6C dD'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5b9v`6Kq
2. Whether to recognize provision for restructuring. r40#-A$
3. Calculation of retained earnings due to large amount of adjustments. vpOn0([hS
考题2 A~ugx~S0
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. \ /C-e
考题3 .@#i
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. ag *RQ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q^ ],K'
考题4 M IPmsEdBi
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. Yr@) W~
—— By P2 Lecture Emily Yao rf"%D<bb
