【P2】Report on P2 Dec 09 sitting —— Emily Yao $vNz^!zgV
Report on P2 Dec 09 sitting -LF0% G
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Cx $M
Question 1 Consolidated statement of financial position 50 marks +{V"a<D$m
Professional and ethical behavior 5BvCP
Question 2 Impairment of assets 2 25 marks #hEN4c[Ex
Question 3 Revenue recognition 25 marks Mg
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Measurement of financial liability z4f\0uQ
Events after the reporting period 6Q<^,`/T
Inventory valuation - lower of cost and NRV |
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Jointly controlled entity gxEa?QH
Accounting for entity tETT\y|'
Decommissioning cost 14TA( v]T
Jointly controlled assets Yqs N#E3pf
Asset definition u eO&%
Question 4 Financial instrument 25 marks d52l)8
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. t+'|&b][Qi
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. @5n
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考题1 {R[FwB^7wJ
(a)部分考到的主要的知识点为: n:zoN2lC
Business combination achieved in stages - subsidiary to subsidiary (pBOv:6
Disposals - where control is retained nQuiRTU<
- subsidiary to associate M_tY: v
Goodwill (full value method) J /3qJst
Intangible assets z? $F2+f&
Investment property I@VhxJh
Provisions v,Lv4)
Foreign transaction _3UH "9g{
考生容易出错误的地方会出项在一下几方面: l4+!H\2
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xaO9?{O
2. Whether to recognize provision for restructuring. 1JIL6w
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3. Calculation of retained earnings due to large amount of adjustments. IYm~pXg^0
考题2 ,}15Cse
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 5'f4=J$Z)
考题3 aC0[ OmbG
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. ;D^%)v /i
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. V eO$n*O
考题4 Jz D
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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. <7HVkAa
—— By P2 Lecture Emily Yao %u\Oj \8U
