【P2】Report on P2 Dec 09 sitting —— Emily Yao -'d:~:1f
Report on P2 Dec 09 sitting 0t^FM< 7G
09年12月P2 Corporate reporting 的考题结构和相关知识点为: r5S/lp+Y+N
Question 1 Consolidated statement of financial position 50 marks aF^N Ye
Professional and ethical behavior XyE$0i~t
Question 2 Impairment of assets 2 25 marks 4/`;(*]Fv
Question 3 Revenue recognition 25 marks 2vjkThh`I
Measurement of financial liability ApeqbD5g&
Events after the reporting period i83~&Q=
Inventory valuation - lower of cost and NRV V
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Jointly controlled entity [M~tH *4"
Accounting for entity +|obU9M
Decommissioning cost KoNu{TJ
Jointly controlled assets I@ue eD Y
Asset definition W<pr Y
Question 4 Financial instrument 25 marks A5yVx SF
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 2@6@|jR G
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. pvyEs|f=%
考题1 bp:`m>4<
(a)部分考到的主要的知识点为: #Z2 'Y [@.
Business combination achieved in stages - subsidiary to subsidiary vnvpb!
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Disposals - where control is retained >pfeP"[(3
- subsidiary to associate K9k!P8Rd
Goodwill (full value method) H575W"53
Intangible assets [cd1Mf:[Y
Investment property ?yef?JI$p
Provisions ;F"!
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Foreign transaction yqq 1 a
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考生容易出错误的地方会出项在一下几方面: p!YK~cH[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 49QsT5b)
2. Whether to recognize provision for restructuring. 5U47 5&
3. Calculation of retained earnings due to large amount of adjustments. ~k?rP}>0
考题2 fasW b&~z
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. W7! gD
考题3 )C8^' *!
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. Th9V8Rg+E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ZDFq=)0C
考题4 [G|.
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. uxU -N
—— By P2 Lecture Emily Yao xOe
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