【P2】Report on P2 Dec 09 sitting —— Emily Yao 'YKzs ;y$
Report on P2 Dec 09 sitting 3V(]*\L
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *^ ZJ &.
Question 1 Consolidated statement of financial position 50 marks .tdaj
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Professional and ethical behavior >>cb0fH5
Question 2 Impairment of assets 2 25 marks J?wCqA
Question 3 Revenue recognition 25 marks 2
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Measurement of financial liability ww}4
Events after the reporting period W E{fu{x
Inventory valuation - lower of cost and NRV W )_|jpd[
Jointly controlled entity R ]h3a :ic
Accounting for entity kB)u@`</mV
Decommissioning cost %O69A$Q[m
Jointly controlled assets 4. =jKj9j
Asset definition z4qc)-
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Question 4 Financial instrument 25 marks xU1_L*tu '
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. Silh[8
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. AV>_ bw.
考题1 5}3#l/
(a)部分考到的主要的知识点为: {\WRW}iO
Business combination achieved in stages - subsidiary to subsidiary )>=!</@
Disposals - where control is retained -wsoJh
- subsidiary to associate 3 T1,:r
Goodwill (full value method) )+ V)]dS@%
Intangible assets O
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Investment property 5K:'VX
Provisions [u $X.=(
Foreign transaction 6e;POW
考生容易出错误的地方会出项在一下几方面: _qxBjB4t"a
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. hCOCX
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2. Whether to recognize provision for restructuring. =*5< w
3. Calculation of retained earnings due to large amount of adjustments. ~n"?*I `
考题2 Ka_g3
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. @!Z1*a.
考题3 e7Sp?>-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. 4,P( w+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8.!+Hm4
考题4 KB"N',kG
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. [ *~2Ts
—— By P2 Lecture Emily Yao Q}: $F{
