【P2】Report on P2 Dec 09 sitting —— Emily Yao >o7n+Rb:
Report on P2 Dec 09 sitting 3v5%y '
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks '8{N e!y
Professional and ethical behavior 2 -C!jAfd
Question 2 Impairment of assets 2 25 marks BA%pY|"Q
Question 3 Revenue recognition 25 marks Nq DHCI
Measurement of financial liability .U?'i<
Events after the reporting period h3z{(-~y
Inventory valuation - lower of cost and NRV 'i4_`^:+
Jointly controlled entity (3
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Accounting for entity R IY,K*f.
Decommissioning cost \4-"
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Jointly controlled assets g!+| I
Asset definition (}EB2V9Hh
Question 4 Financial instrument 25 marks _U
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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. Q2F+?w;,
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. ~1W x =
考题1 +KvU$9Ad>
(a)部分考到的主要的知识点为: 7 D^gMN%p
Business combination achieved in stages - subsidiary to subsidiary A<qTg`gA
Disposals - where control is retained MBhWMCN2
- subsidiary to associate 9B w|(J
Goodwill (full value method) uoX:^'q
Intangible assets O]1y0BOQ
Investment property !,V
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Provisions /q5v"iX]T
Foreign transaction 3
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考生容易出错误的地方会出项在一下几方面: t 0|!(3
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }DK7'K
2. Whether to recognize provision for restructuring. b/{t|io{
3. Calculation of retained earnings due to large amount of adjustments. ^ml '?
考题2 pm_u
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. Dm-zMCf}Q
考题3 ~X WQhIAM4
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. }A7j/uy}s
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. f,:9N 5Z
考题4 EodQ*{l
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. G
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—— By P2 Lecture Emily Yao }7
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