【P2】Report on P2 Dec 09 sitting —— Emily Yao QIG MP=!j
Report on P2 Dec 09 sitting wB " &K;t
09年12月P2 Corporate reporting 的考题结构和相关知识点为: x1wm ]|BIf
Question 1 Consolidated statement of financial position 50 marks L1M]ya!l
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks R )ej IKtY
Question 3 Revenue recognition 25 marks ll73}v
Measurement of financial liability v?5Xx{ym
Events after the reporting period omY%sQ{)
Inventory valuation - lower of cost and NRV TRG"fVR
Jointly controlled entity &QLCij5:
Accounting for entity Cd]d[{NJ ;
Decommissioning cost +#n5w8T)M
Jointly controlled assets EzwYqw
Asset definition 61b,+'-
Question 4 Financial instrument 25 marks :,6dW?mun6
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. |$^,e%bE
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ~cQP4
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考题1 ,~%Qu~
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(a)部分考到的主要的知识点为: -N~ *h
Business combination achieved in stages - subsidiary to subsidiary 'GS1"rkW<5
Disposals - where control is retained n SmYa7
- subsidiary to associate ,NPU0IDG>
Goodwill (full value method) lD. PN wM
Intangible assets ^`Vt<DMT
Investment property R 2Lq,(@-
Provisions WSKG8JT^|
Foreign transaction 3U
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考生容易出错误的地方会出项在一下几方面: I
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ; "wU+
2. Whether to recognize provision for restructuring. JaiYVx(
3. Calculation of retained earnings due to large amount of adjustments. u3w `(3{ <
考题2 }mk9-7
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. {FteQ@(
考题3 bvk+i?{H
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. p;U[cGHC
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. wnN@aO6 g*
考题4 :$j!e#?=
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. L*11hyyk
—— By P2 Lecture Emily Yao k-Le)8+b
