【P2】Report on P2 Dec 09 sitting —— Emily Yao .RpWE.C
Report on P2 Dec 09 sitting 4k)0OQeW6
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 59H~qE1Md
Question 1 Consolidated statement of financial position 50 marks N=j$~,yG
Professional and ethical behavior P\%aJ'f~
Question 2 Impairment of assets 2 25 marks Tbj}04;I
Question 3 Revenue recognition 25 marks a)'
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Measurement of financial liability [sl"\3)
Events after the reporting period QB#_Wn
Inventory valuation - lower of cost and NRV y3ST0=>j}
Jointly controlled entity :8U@KABH@h
Accounting for entity ]\F}-I[
Decommissioning cost -/R?D1kOq
Jointly controlled assets /0r6/ _5-.
Asset definition 11B8 LX
Question 4 Financial instrument 25 marks M%2w[<-8c
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. NdB:2 P
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. #]J"j]L
考题1 P,)\#([vc
(a)部分考到的主要的知识点为: \{54mM~
Business combination achieved in stages - subsidiary to subsidiary ,|?rt`8)Q
Disposals - where control is retained {2LG$x-N%
- subsidiary to associate I
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Goodwill (full value method) nTHCb>,vM
Intangible assets DpIk$X
Investment property K1t>5zm
Provisions Bp/ 25jy
Foreign transaction PoZx
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考生容易出错误的地方会出项在一下几方面: >g,i"Kg
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~b})=7 n.
2. Whether to recognize provision for restructuring. r#w.y g4EX
3. Calculation of retained earnings due to large amount of adjustments. 8aI^vP"7`=
考题2 %t%D|cf
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. toel!+
考题3 R) J/z
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. ivvm.7{
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -*;JUSGh
考题4 -+W E9
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. V1\Rj0#G
—— By P2 Lecture Emily Yao s} oD?h:T3
