【P2】Report on P2 Dec 09 sitting —— Emily Yao GC~Tf rf=r
Report on P2 Dec 09 sitting k0 !b@
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z &/b p 1
Question 1 Consolidated statement of financial position 50 marks IF$f^$
Professional and ethical behavior _l{G Hz
Question 2 Impairment of assets 2 25 marks ixE72bX
Question 3 Revenue recognition 25 marks Ql3hq
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Measurement of financial liability b P4R
Events after the reporting period Mw*R~OX
Inventory valuation - lower of cost and NRV ]B5q v6
Jointly controlled entity wh[XJ _xY
Accounting for entity '8}*erAg
Decommissioning cost 9JJ(KY
Jointly controlled assets =Y?M#3P.I
Asset definition w=e ~
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Question 4 Financial instrument 25 marks `N]!-=o
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. X GbtmmQG
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. Fp'k{
考题1 p4*VE5[?_+
(a)部分考到的主要的知识点为: Qf6Vj,~N
Business combination achieved in stages - subsidiary to subsidiary %q`_vtUT
Disposals - where control is retained uIiE,.Uu}
- subsidiary to associate y4w{8;Mh
Goodwill (full value method) VSL6tQp
Intangible assets `Q' 0l},
Investment property B9&"/tT
Provisions 0 x4p!5
Foreign transaction aP>%iRk'J!
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $NWXn,Y'
2. Whether to recognize provision for restructuring. ,mx>)} l95
3. Calculation of retained earnings due to large amount of adjustments. &S>m +m'
考题2 `lRZQ:27X
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. KtG|m'\D
考题3 V{HP8f91
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 2$V]XSe
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. n?
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考题4 =EA*h _"q9
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. v2 T+I]I
—— By P2 Lecture Emily Yao XkDjA#nx`
