【P2】Report on P2 Dec 09 sitting —— Emily Yao )>] @@Trx
Report on P2 Dec 09 sitting KK';ho,W
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V^%P}RFMc
Question 1 Consolidated statement of financial position 50 marks DLH|y%"
Professional and ethical behavior 5L y Wg2
Question 2 Impairment of assets 2 25 marks !dV2:` |+
Question 3 Revenue recognition 25 marks Db K(Rh_
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Measurement of financial liability U}R
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Events after the reporting period )>(ZX9diV
Inventory valuation - lower of cost and NRV d#CAP9n;'
Jointly controlled entity z(n Ba]^[F
Accounting for entity '\% Kd+k
Decommissioning cost a797'{j#PI
Jointly controlled assets <lgX=wx L
Asset definition 1d 1
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Question 4 Financial instrument 25 marks
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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. Bp- e< :
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. a7}O.NDf
考题1 rlQ=rNrG&E
(a)部分考到的主要的知识点为: LDY3Ya`6m
Business combination achieved in stages - subsidiary to subsidiary ctMH5"F&1
Disposals - where control is retained l.xKv$uOGR
- subsidiary to associate rcz9\@M
Goodwill (full value method) QTosp Hf`
Intangible assets b ;>?m
Investment property ]
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Provisions ZkryoIQ%=
Foreign transaction tz9"#=}0
考生容易出错误的地方会出项在一下几方面: k_`h (R
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. OCELG~
2. Whether to recognize provision for restructuring. #A&49a3^1
3. Calculation of retained earnings due to large amount of adjustments. f0{j/+F_o
考题2 6[, 7g&C
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. 7U !-_)n{
考题3 ,W B KN)%u
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. `R*SHy!
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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. c{j)beaS
考题4 /
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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. P1^O0)
—— By P2 Lecture Emily Yao XEBj =5sG
