【P2】Report on P2 Dec 09 sitting —— Emily Yao B6k c9XG
Report on P2 Dec 09 sitting !jWE^@P/B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: h0.2^vM)R
Question 1 Consolidated statement of financial position 50 marks X
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Professional and ethical behavior Mx gJ +
Question 2 Impairment of assets 2 25 marks (S~kNbIa
Question 3 Revenue recognition 25 marks gNHS:k\"
Measurement of financial liability b#nI#!p'
Events after the reporting period !8e;3W
Inventory valuation - lower of cost and NRV %?hvN
Jointly controlled entity H)k V8wU
Accounting for entity k{F]^VXQ
Decommissioning cost a[_IG-l|i4
Jointly controlled assets ~^TH5n
Asset definition xp? YM35
Question 4 Financial instrument 25 marks xx@[ecW
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. ri Z :#I
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. N:q\i57x
考题1 )+Y"4?z~
(a)部分考到的主要的知识点为: XL[Dmu&
Business combination achieved in stages - subsidiary to subsidiary h! Bg} B~
Disposals - where control is retained W) Ct*I^
- subsidiary to associate >PzZt8e
Goodwill (full value method) c)3.A gT
Intangible assets @<.ei)cqb
Investment property KKq%'y)u^
Provisions O dbXna
Foreign transaction ~t<G gNI
考生容易出错误的地方会出项在一下几方面: dVs=*GEl9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. < 1%}8t"
2. Whether to recognize provision for restructuring. a&2UDl% K
3. Calculation of retained earnings due to large amount of adjustments. k Nvb>v
考题2 5sAN
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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. d6a3\f
考题3 : *XAQb0
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. g< xE}[gF
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. d_,Ql708f
考题4 w4fQ~rcUIc
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. "F =N DF
—— By P2 Lecture Emily Yao jOU 99X\0
