【P2】Report on P2 Dec 09 sitting —— Emily Yao ; \]b T ;#
Report on P2 Dec 09 sitting 0\[Chja
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y0x%sz 5
Question 1 Consolidated statement of financial position 50 marks v.pBX<
Professional and ethical behavior Q4+gAS9
Question 2 Impairment of assets 2 25 marks iPd[l {85Z
Question 3 Revenue recognition 25 marks
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Measurement of financial liability E%r k[wI
Events after the reporting period JT3-AAi[Z
Inventory valuation - lower of cost and NRV F
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Jointly controlled entity ~y H?=:>U
Accounting for entity X ~l VVBO
Decommissioning cost ujlY! -GM
Jointly controlled assets t 5y;CxL
Asset definition .?R!D
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Question 4 Financial instrument 25 marks n?- })
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. Nv(9N-9r
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. ldiD2
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考题1 ~/98Id}v
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary fh](K'P#^
Disposals - where control is retained j@SQ~AS
- subsidiary to associate +y&Tf#.V/A
Goodwill (full value method) kQEy#JQmB
Intangible assets GBRa.;Kk
Investment property 1JztFix
Provisions VU&7
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Foreign transaction @\f^0^G
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. n[G &ksQI
2. Whether to recognize provision for restructuring. KY51rw.
3. Calculation of retained earnings due to large amount of adjustments. (C@m Lu )
考题2 xl A$:
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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. %-c*C $
考题3 XCU7x i $d
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. _$
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. J|~MC7#@q
考题4 BT}!W`
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. >pp5 ;h8!
—— By P2 Lecture Emily Yao v7iuL6jl
