【P2】Report on P2 Dec 09 sitting —— Emily Yao &D#+6M&LK{
Report on P2 Dec 09 sitting h<+ |x7u
09年12月P2 Corporate reporting 的考题结构和相关知识点为: T ^JuZG
Question 1 Consolidated statement of financial position 50 marks ,PWj_}|L[
Professional and ethical behavior J`#` fX
Question 2 Impairment of assets 2 25 marks d \>2
Question 3 Revenue recognition 25 marks 0W
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Measurement of financial liability :[M[(
Events after the reporting period nE y]`
Inventory valuation - lower of cost and NRV 2@vj!U 8
Jointly controlled entity Oe1 t\
Accounting for entity 0>!/rR7
Decommissioning cost gUB{Bh($Y
Jointly controlled assets 8 3.E0@$
Asset definition v6e% # =
Question 4 Financial instrument 25 marks <E':[.zC
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. uv4 _:
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. | )@N-f:E
考题1 R#4 ^s
(a)部分考到的主要的知识点为: h e )ulB
Business combination achieved in stages - subsidiary to subsidiary S*%iiD)
Disposals - where control is retained l9{#sas
- subsidiary to associate MY- .t-3
Goodwill (full value method) "u u)2Xe
Intangible assets r3I,11B
Investment property :G'xi2 bs
Provisions / hdf{4
Foreign transaction !v !N>f4S$
考生容易出错误的地方会出项在一下几方面: N_C_O $j
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. LD+f'^>>Z
2. Whether to recognize provision for restructuring. lv:U%+A
3. Calculation of retained earnings due to large amount of adjustments. Q2C)tVK+
考题2 ^{[`=P'/
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. lVeH+"M?
考题3 a ]1i/3/
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. ;mO,3dV
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7unA"9=[4V
考题4 %OI4a5V*l
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. 2
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—— By P2 Lecture Emily Yao 6b:DJ
