【P2】Report on P2 Dec 09 sitting —— Emily Yao 4,9AoK)yp
Report on P2 Dec 09 sitting ih `/1 n
09年12月P2 Corporate reporting 的考题结构和相关知识点为: dgssX9g37
Question 1 Consolidated statement of financial position 50 marks !mBsDn(J
Professional and ethical behavior `.;7O27A^%
Question 2 Impairment of assets 2 25 marks yp
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Question 3 Revenue recognition 25 marks h7Jo _L
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Measurement of financial liability x$CpUy{6
Events after the reporting period R+]p
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Inventory valuation - lower of cost and NRV !boKrSw
Jointly controlled entity 1W~-C B>
Accounting for entity vVyO} Q`
Decommissioning cost "b%hAdR
Jointly controlled assets MSeO#X
Asset definition o0 -e,F> u
Question 4 Financial instrument 25 marks w|WZEu:0|
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ,2JqX>On>Y
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. )$q<"t\#P#
考题1 yG& kP:k<
(a)部分考到的主要的知识点为: { #QFDA
Business combination achieved in stages - subsidiary to subsidiary X2@mQ&n
Disposals - where control is retained
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- subsidiary to associate x+B~ t4A
Goodwill (full value method) &o"Hb=k<
Intangible assets NOyL Za'
Investment property |U nTd$m
Provisions #BS]wj2#
Foreign transaction PB>p"[ap4
考生容易出错误的地方会出项在一下几方面: W3UK[_qK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3FPy
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2. Whether to recognize provision for restructuring. >&^w\"'
3. Calculation of retained earnings due to large amount of adjustments. U]vNcQj
考题2 yE9JMi 0
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. ;YZ w{|gsh
考题3 dMGu9k~u
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. fH`1 dU
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. i`& yPw
考题4 IX7d[nm39
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. mMN oR]
—— By P2 Lecture Emily Yao TG?;o/
