【P2】Report on P2 Dec 09 sitting —— Emily Yao MJ1qU}+]
Report on P2 Dec 09 sitting H@? } !@
09年12月P2 Corporate reporting 的考题结构和相关知识点为: x5BS|3W$a
Question 1 Consolidated statement of financial position 50 marks Op c szq5n
Professional and ethical behavior 5~@-LXqL
Question 2 Impairment of assets 2 25 marks jS##zC
Question 3 Revenue recognition 25 marks *qy \% A
Measurement of financial liability o
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Events after the reporting period Wc NQF!f
Inventory valuation - lower of cost and NRV M-Efe_VRQc
Jointly controlled entity c]aU}[s1
Accounting for entity e8^/S^ =&d
Decommissioning cost ]B=*p0~j^n
Jointly controlled assets O8A1200
Asset definition aH
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Question 4 Financial instrument 25 marks LkS t
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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. 0't)-Pj+,
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. * $fM}6}
考题1 o?>0WSLlm
(a)部分考到的主要的知识点为: nsU7cLf"^V
Business combination achieved in stages - subsidiary to subsidiary WX? nq'nr
Disposals - where control is retained Rd Wn =;
- subsidiary to associate
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Goodwill (full value method) yj4" eDg]
Intangible assets r*vh3.Agl
Investment property c-XO}\?
Provisions y1%OH#:duD
Foreign transaction .eD&UQ
考生容易出错误的地方会出项在一下几方面: '`k7l7I[@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `mz}D76~#
2. Whether to recognize provision for restructuring. _.; PLq~0
3. Calculation of retained earnings due to large amount of adjustments. Za |iU`e\
考题2 fGlvum
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Y:TfD{Xgc
考题3 MLH CB Ri
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. xB Wl
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :5%98V>02
考题4 a~0 ~Y y
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. l%"DeRp ,/
—— By P2 Lecture Emily Yao h@$SJe(hl
