【P2】Report on P2 Dec 09 sitting —— Emily Yao '5eW"HGU]`
Report on P2 Dec 09 sitting :U<`iJwY
09年12月P2 Corporate reporting 的考题结构和相关知识点为: "G xf[6B
Question 1 Consolidated statement of financial position 50 marks kf$0}T `
Professional and ethical behavior u<\/T&S
Question 2 Impairment of assets 2 25 marks '
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Question 3 Revenue recognition 25 marks 7@rrAs-"Z
Measurement of financial liability OY6l t.t
Events after the reporting period pFD L5
Inventory valuation - lower of cost and NRV W!z=AL{
Jointly controlled entity l23
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Accounting for entity qGgT<Rd~1
Decommissioning cost r>`65o
Jointly controlled assets qMz0R\4
Asset definition 8fJ- XFK$:
Question 4 Financial instrument 25 marks 1NT@}j~/
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. .t0Q>:}&b
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. a30 37~X
考题1 r/fLm8+
(a)部分考到的主要的知识点为: 6546" sU
Business combination achieved in stages - subsidiary to subsidiary `hL 16S
Disposals - where control is retained B}YB%P_CWs
- subsidiary to associate BxO8oKe
Goodwill (full value method) hHdH#-O:4"
Intangible assets !B( 6
Investment property QE$sXP7 &u
Provisions (~N &ov
Foreign transaction sL
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考生容易出错误的地方会出项在一下几方面: hn-9l1~!h
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2bfKD'!aH
2. Whether to recognize provision for restructuring. \
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3. Calculation of retained earnings due to large amount of adjustments.
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考题2 Yyb
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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. L*1C2EL/q
考题3 ~(%nnG6x
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. =ex71qj)
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. N%:QaCZKw
考题4 SV}I+O_w
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. sUcx;<|BC
—— By P2 Lecture Emily Yao uJm9h(xq
