【P2】Report on P2 Dec 09 sitting —— Emily Yao nNXgW
Report on P2 Dec 09 sitting w1;hy"zPsj
09年12月P2 Corporate reporting 的考题结构和相关知识点为: #[#KL/i)$
Question 1 Consolidated statement of financial position 50 marks A{B/l X)
Professional and ethical behavior Y<0 4RV
Question 2 Impairment of assets 2 25 marks 9;xM%
Question 3 Revenue recognition 25 marks f-n z{U
Measurement of financial liability }-~T
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Events after the reporting period 5s?Hxn
Inventory valuation - lower of cost and NRV @(C1_
Jointly controlled entity "[:iXR u
Accounting for entity 3OM2Y_
Decommissioning cost _w*}\~`=^
Jointly controlled assets 7^T^($+6s&
Asset definition NAPX_B,6
Question 4 Financial instrument 25 marks w\}?( uO
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. $H$j-)\D
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. /pp1~r.s?>
考题1 ;l}- Z@! /
(a)部分考到的主要的知识点为: TY(bPq
Business combination achieved in stages - subsidiary to subsidiary <_(/X,kBK
Disposals - where control is retained ?aW^+3i
- subsidiary to associate 5{ $LsL
Goodwill (full value method) P9T5L<5
Intangible assets S>.F_Jl
Investment property {-BRt)L[
Provisions q64k7< C,
Foreign transaction 1wW)tNKIF
考生容易出错误的地方会出项在一下几方面: 0kDK~iT
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. * %vwM7
2. Whether to recognize provision for restructuring. Bvt@X
3. Calculation of retained earnings due to large amount of adjustments. dJ?XPo"Cm=
考题2 t tXjn
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. <W]g2>9o9
考题3 ud fe
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. BnRN;bu
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. t*@z8<H
考题4 exdx\@72
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. hm<}p&!J
—— By P2 Lecture Emily Yao 34!dYr%
