【P2】Report on P2 Dec 09 sitting —— Emily Yao }B}?q V
Report on P2 Dec 09 sitting Zwp*JH+G
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Sxf<8Px9i
Question 1 Consolidated statement of financial position 50 marks *\:u}'[
Professional and ethical behavior n%W~+
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks
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Measurement of financial liability
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Events after the reporting period UPUO8W)<Z6
Inventory valuation - lower of cost and NRV _T8#36iR
Jointly controlled entity SJj0*ry:
Accounting for entity ImyB4welo
Decommissioning cost ~h tV*R
Jointly controlled assets cm]8 m_!
Asset definition fg+Q7'*Vq
Question 4 Financial instrument 25 marks bU(t5
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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. |jF)~k6
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. ^|-x mUC
考题1 [6)`w
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(a)部分考到的主要的知识点为: l+y/ Mq^QB
Business combination achieved in stages - subsidiary to subsidiary W}.;]x%1B
Disposals - where control is retained 0KU,M+ _
- subsidiary to associate 8%>
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Goodwill (full value method) _ `*x}
Intangible assets &*/8Ojv)9
Investment property mEr
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Provisions nlw(U3@7
Foreign transaction M[@) . 4h
考生容易出错误的地方会出项在一下几方面: {pE")O7~P
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. C3hnX2";
2. Whether to recognize provision for restructuring. v8Bi 1,g
3. Calculation of retained earnings due to large amount of adjustments. P ;PS+S9
考题2
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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. (]vHW+'
考题3 %'%r .
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<
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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. >}43MxU
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考题4 (,[m}Qb?!
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. ^SVdaQ {7
—— By P2 Lecture Emily Yao +#A >[,U
