【P2】Report on P2 Dec 09 sitting —— Emily Yao pvDr&n9
Report on P2 Dec 09 sitting kI iId8l
09年12月P2 Corporate reporting 的考题结构和相关知识点为: {{tH$j? Q
Question 1 Consolidated statement of financial position 50 marks pIC CjA?3@
Professional and ethical behavior r*0a43mC1
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks gupB8 .!
Measurement of financial liability *P61q\2Z
Events after the reporting period aVz<RS
Inventory valuation - lower of cost and NRV eW1$;.^
Jointly controlled entity
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Accounting for entity ^G~W}z?-
Decommissioning cost ^h1VCyoR*
Jointly controlled assets 'R*xg2!i
Asset definition ie
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Question 4 Financial instrument 25 marks <{[AG3/Zj4
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. gK-: t
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. 5l=B,%s
考题1 "SNsO
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(a)部分考到的主要的知识点为: p<Ah50!B
Business combination achieved in stages - subsidiary to subsidiary f0IljY!.
Disposals - where control is retained {l0 ;G) -
- subsidiary to associate PJAE~|a
Goodwill (full value method) @1*lmFq'kV
Intangible assets 6!n"E@B wu
Investment property 1 _f
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Provisions +y6|Nq
Foreign transaction >m:.5][yu
考生容易出错误的地方会出项在一下几方面: Zj<oh8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W ;P1T"*A
2. Whether to recognize provision for restructuring. |Mo# +{~c
3. Calculation of retained earnings due to large amount of adjustments. \xDu#/ ^
考题2 ?uU0NKZA
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. p $?c>lim
考题3 pEH[fA ]
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. S
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]1)@.b;QR
考题4 c5;YKON
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. D ECX18D
—— By P2 Lecture Emily Yao 3a!/EP
