【P2】Report on P2 Dec 09 sitting —— Emily Yao #(dhBEXPW;
Report on P2 Dec 09 sitting b1 )\Zi
09年12月P2 Corporate reporting 的考题结构和相关知识点为: [*HiI =
Question 1 Consolidated statement of financial position 50 marks OG}KqG!n
Professional and ethical behavior f?-J#x)
Question 2 Impairment of assets 2 25 marks PbN3;c3
Question 3 Revenue recognition 25 marks AT y mKJ
Measurement of financial liability Z s73
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Events after the reporting period 3#mE(
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Inventory valuation - lower of cost and NRV C P&o%Uc*
Jointly controlled entity LG6I_[
Accounting for entity zbg+6qs})
Decommissioning cost Tk](eQsy.v
Jointly controlled assets FfSI n3
Asset definition acae=c|X
Question 4 Financial instrument 25 marks xB,/dMdTj
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. 2Fq=jOA)z$
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. y/\ZAtnLo
考题1 T 9MzUV&
(a)部分考到的主要的知识点为: O!
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Business combination achieved in stages - subsidiary to subsidiary hgwn> p:S#
Disposals - where control is retained KBj@V6Q
- subsidiary to associate l7~Pa0qD
Goodwill (full value method) r\RFDj
Intangible assets D6:DrA:
Investment property GGM5m
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Provisions `u=oeM :
Foreign transaction #G~wE*VR$
考生容易出错误的地方会出项在一下几方面: tWX7dspx/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. i'iO H|s
2. Whether to recognize provision for restructuring. s9 &)Fv-#V
3. Calculation of retained earnings due to large amount of adjustments. UO
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考题2 h [y*CzG
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. /N%zwj/*
考题3 ]CIe~q
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. L6x B`E9
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. PJ; .31u
考题4 K4Y' B
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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. )*W=GY*
—— By P2 Lecture Emily Yao 8W@dtZ,d
