【P2】Report on P2 Dec 09 sitting —— Emily Yao r $ YEq5
Report on P2 Dec 09 sitting %/_E8GE
09年12月P2 Corporate reporting 的考题结构和相关知识点为: P$@:T[}v
Question 1 Consolidated statement of financial position 50 marks CE|
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Professional and ethical behavior Wi~?2-!
Question 2 Impairment of assets 2 25 marks !QME!c>*$
Question 3 Revenue recognition 25 marks z$(`{
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Measurement of financial liability 6J cXhlB`
Events after the reporting period >J:liB|(
Inventory valuation - lower of cost and NRV _b * gg
Jointly controlled entity y7'9KQ
Accounting for entity S]4!uv^y
Decommissioning cost ItZ*$I1<
Jointly controlled assets TpHzf 3.I
Asset definition tU>7 jo[-p
Question 4 Financial instrument 25 marks SF"r</c[
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. "od 2i \
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. <" 0b 8 Z
考题1 Tv|i CYB?
(a)部分考到的主要的知识点为: PM QlJ&
Business combination achieved in stages - subsidiary to subsidiary w.+G+ r=
Disposals - where control is retained H#T& 7X_<
- subsidiary to associate (SA^ > r
Goodwill (full value method) x}{O9LiR
Intangible assets 3,Iu!KB
Investment property n9Vr*R KM)
Provisions 1>umf~%Wa
Foreign transaction }5Km \OI
考生容易出错误的地方会出项在一下几方面: "DX 2Mu=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ak3V< =g x
2. Whether to recognize provision for restructuring. UunZ/A$]m
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 #TB
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. \J-D
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考题3 Y+0GJ
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. CWb*bw0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. wb39s^n
考题4 *- E '$
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. 02 YmV%
—— By P2 Lecture Emily Yao bu=RU
