【P2】Report on P2 Dec 09 sitting —— Emily Yao T&:~=
Report on P2 Dec 09 sitting Gq%,'a m f
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *<h )q)HS
Question 1 Consolidated statement of financial position 50 marks 23a:q {R
Professional and ethical behavior I S dB5Va
Question 2 Impairment of assets 2 25 marks ~\<L74BB
Question 3 Revenue recognition 25 marks MlW*Tugg
Measurement of financial liability 8KKhD $
Events after the reporting period vWL| vR
Inventory valuation - lower of cost and NRV [8Z
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Jointly controlled entity $' ::5 1
Accounting for entity ''q#zEf6
Decommissioning cost :o
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Jointly controlled assets UgZL<}
Asset definition /xB O;'rR
Question 4 Financial instrument 25 marks dOKe}?}==
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. QHnC(b
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ^f ,%dM=i=
考题1 l|;]"&|_]c
(a)部分考到的主要的知识点为: lvLz){
Business combination achieved in stages - subsidiary to subsidiary %u2",eHCB
Disposals - where control is retained {.e^1qE
- subsidiary to associate PY&mLux%
Goodwill (full value method) !;${2 Q
Intangible assets gg Nvm
Investment property
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Provisions }'n]C| gZ
Foreign transaction =j{Kxnv
考生容易出错误的地方会出项在一下几方面: ),^pi?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [ A 7{}
2. Whether to recognize provision for restructuring. X!@ Y ,
3. Calculation of retained earnings due to large amount of adjustments. GLMpWD`Wo
考题2 LyL(~Jc|
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. S Ds#w
考题3 Q-1 Xgw!
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. bU/YU0ZIT
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _N0N #L4M
考题4 V Sh&Y_%
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. u*rHKZ9i
—— By P2 Lecture Emily Yao ^ohIJcI-
