【P2】Report on P2 Dec 09 sitting —— Emily Yao dQ[lXV[}v
Report on P2 Dec 09 sitting ,#G@ri:B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: N 5\<w>
Question 1 Consolidated statement of financial position 50 marks yl}Hr*
Professional and ethical behavior ZeO>Ag^
Question 2 Impairment of assets 2 25 marks IjNm/${$
Question 3 Revenue recognition 25 marks AZa3!e/1
Measurement of financial liability RC 48e._t
Events after the reporting period i ,'~Ds
Inventory valuation - lower of cost and NRV 1 wG1\9S
Jointly controlled entity RY'y%6Z]ZO
Accounting for entity 2Y+*vN s3
Decommissioning cost bA)Xjq)Rr
Jointly controlled assets ,>$
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Asset definition Hpt )(Nz:
Question 4 Financial instrument 25 marks !cZsIcI e
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. [Z 0 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. Vr*t~
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考题1 uMI2Wnnc:/
(a)部分考到的主要的知识点为: 0\+Qi?&
Business combination achieved in stages - subsidiary to subsidiary <L J$GiU
Disposals - where control is retained S;])Nt'X'
- subsidiary to associate < R2
Goodwill (full value method) Xk2
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Intangible assets 1jL?z6S
Investment property UZ1 lI>
Provisions lwU&jo*@
Foreign transaction DB0xIP~i,?
考生容易出错误的地方会出项在一下几方面: `
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. x\jHk}Buj
2. Whether to recognize provision for restructuring. zE [c$KPP
3. Calculation of retained earnings due to large amount of adjustments. SCjACQ}-
考题2
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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. g@QpqrT
考题3
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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. \o^+'4hq<5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ym KdRF
考题4 U2aE:$oeYi
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. /$n${M5!
—— By P2 Lecture Emily Yao 8p
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