【P2】Report on P2 Dec 09 sitting —— Emily Yao snj4MA@
I]
Report on P2 Dec 09 sitting _* 4
<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;?inf`t
Question 1 Consolidated statement of financial position 50 marks 1S z5&jz
Professional and ethical behavior !9iVe7V
Question 2 Impairment of assets 2 25 marks u[ 2R>=
Question 3 Revenue recognition 25 marks 9FK:lFGD
Measurement of financial liability WF-imI:EK
Events after the reporting period {LJCY<IGq
Inventory valuation - lower of cost and NRV f$V']dOj1q
Jointly controlled entity dJNY
uTZ'
Accounting for entity .:Ro
D?px
Decommissioning cost :g<dwuVO
Jointly controlled assets @ n;WVG
Asset definition H3OH
Question 4 Financial instrument 25 marks $BH 0W{S
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ['-ln)96.
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. HdWghxz?)
考题1 zCvR/
(a)部分考到的主要的知识点为: _Zf1=& U#/
Business combination achieved in stages - subsidiary to subsidiary L ?KEe>;r
Disposals - where control is retained y
L&n)
- subsidiary to associate 3L>V-RPi M
Goodwill (full value method) AW> P\>{RE
Intangible assets nk-6
W4
Investment property E?Q=#+}U
Provisions {2Gp+&
Foreign transaction z8z U3?
考生容易出错误的地方会出项在一下几方面: wK#UFOp
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. MiOSSl};
2. Whether to recognize provision for restructuring. }aX).u
3. Calculation of retained earnings due to large amount of adjustments. VdK-2O(.-
考题2 =Z-.4\ 3
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. nsgNIE{>gO
考题3 s?%1/&.~
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. l@#X]3h!
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. SKRD{MRsux
考题4 XyhO d$)
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. 4TR:bQZs
—— By P2 Lecture Emily Yao ,rX!V=Z5
