【P2】Report on P2 Dec 09 sitting —— Emily Yao @y 'ZM
Report on P2 Dec 09 sitting $pKegK;'z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: /2hRL yeAZ
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior :>o 0zG[;f
Question 2 Impairment of assets 2 25 marks p@Cas
Question 3 Revenue recognition 25 marks A0RS NA M
Measurement of financial liability #6~Bg)7AM
Events after the reporting period k4!_(X%8
Inventory valuation - lower of cost and NRV VXlAK(
Jointly controlled entity )v11j.D
Accounting for entity ywk RH
Decommissioning cost {]C n@.TPD
Jointly controlled assets 4e;$+! dlV
Asset definition ~R~.D
Question 4 Financial instrument 25 marks I.(@#v7T
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. ].5q,A]
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. M# -E
考题1 WRA L/
(a)部分考到的主要的知识点为: 1X`,7B@pz
Business combination achieved in stages - subsidiary to subsidiary z]C=nXb k
Disposals - where control is retained 6w(r}yO]
- subsidiary to associate C z$q"U
Goodwill (full value method) ^c >Bh[
Intangible assets ZBFn
Investment property +Mhk<A[s
Provisions : vx<m_
Foreign transaction om9'A=ZU
考生容易出错误的地方会出项在一下几方面: hW/Ve'x[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5o>*a>27,A
2. Whether to recognize provision for restructuring. R".$x{{
3. Calculation of retained earnings due to large amount of adjustments. -^(KGu&L&u
考题2 =au!rda
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. 'RF`XX
考题3 sKsMF:|OT
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. vdQ#C G$/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. x Gbq,~_r
考题4 3 =c#LUA`
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. vfvp#
—— By P2 Lecture Emily Yao n f<I
