【P2】Report on P2 Dec 09 sitting —— Emily Yao M)13'B.
Report on P2 Dec 09 sitting @@R Mm$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: <4
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Question 1 Consolidated statement of financial position 50 marks tPy
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Professional and ethical behavior sRB=<E*_
Question 2 Impairment of assets 2 25 marks B*/!s7 c.
Question 3 Revenue recognition 25 marks fW = N
Measurement of financial liability he|Q ( ?
Events after the reporting period AA\)BN M
Inventory valuation - lower of cost and NRV 3f = ZNJ>
Jointly controlled entity av'DyNW\
Accounting for entity `2>p#`
Decommissioning cost `%YMUBa I
Jointly controlled assets Ry95a%&/s
Asset definition w x-\@{E
Question 4 Financial instrument 25 marks ):N #X<b':
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. Z?P^ Y%ls
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. %g :Q?
考题1 NQD5=/o
(a)部分考到的主要的知识点为: W" =l@}I
Business combination achieved in stages - subsidiary to subsidiary !'_7MM
Disposals - where control is retained si&du
- subsidiary to associate &JX<)JEB=<
Goodwill (full value method) /? %V%
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Intangible assets sOqFEvzo1%
Investment property )q x;/=D
Provisions |!FQQ(1b
Foreign transaction b5MBzFw
考生容易出错误的地方会出项在一下几方面: O=__w *<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. cfmLErkp
2. Whether to recognize provision for restructuring. _DxHJl
3. Calculation of retained earnings due to large amount of adjustments. -k + jMH
考题2 A=kOSq 4Q
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. zS:2?VXxq
考题3 ?| ,:;^2l1
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. K yx9_2
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. WIU]>_$.
考题4 pW+uVv,
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. ;_\y g
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—— By P2 Lecture Emily Yao VL)<
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