【P2】Report on P2 Dec 09 sitting —— Emily Yao uH^-R_tQ
Report on P2 Dec 09 sitting #zs~," dRv
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V f&zL
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Question 1 Consolidated statement of financial position 50 marks _jVN&\A]mC
Professional and ethical behavior g$-PR37(
Question 2 Impairment of assets 2 25 marks q e#tj/aZ
Question 3 Revenue recognition 25 marks |HQW0
Measurement of financial liability !;A\.~-!G
Events after the reporting period M7~2iU<#
Inventory valuation - lower of cost and NRV 6d }lw6L
Jointly controlled entity
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Accounting for entity IEi^kJflU
Decommissioning cost q<|
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Jointly controlled assets /,yd+wcW#
Asset definition h[Y1?ln&h
Question 4 Financial instrument 25 marks 0s[Hkhls
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. !Ai@$tl[S
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. f8dB-FlMm
考题1 2/^3WY1U
(a)部分考到的主要的知识点为: ZLejcYS
Business combination achieved in stages - subsidiary to subsidiary *i%d,w0+
Disposals - where control is retained 4+8@`f>s
- subsidiary to associate { VRf0c
Goodwill (full value method) TD0
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Intangible assets =dKtV .L
Investment property n-;`Cy`k
Provisions J
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Foreign transaction kTgEd]^&D
考生容易出错误的地方会出项在一下几方面: x 9fip-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ?fSG'\h>
2. Whether to recognize provision for restructuring. lL3U8}vn
3. Calculation of retained earnings due to large amount of adjustments. bY
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考题2 I\ob7X'Xu!
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. kDxFloK
考题3 g) jYFfGfH
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. 7?_CcRe
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. &h/X ku&0
考题4 |Rk@hzM2S
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. ~f98#43
—— By P2 Lecture Emily Yao 3]S$ih&A
