【P2】Report on P2 Dec 09 sitting —— Emily Yao c
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Report on P2 Dec 09 sitting 7=CkZ&(?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: z% wh|q
Question 1 Consolidated statement of financial position 50 marks 4nsJZo#S/
Professional and ethical behavior | 3'
Question 2 Impairment of assets 2 25 marks Z>9@)wo
Question 3 Revenue recognition 25 marks (I >Ch) '
Measurement of financial liability .G O0xn
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Events after the reporting period [s( D== 8
Inventory valuation - lower of cost and NRV 7Z6=e6/\
Jointly controlled entity %\m"Y
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Accounting for entity S[Du
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Decommissioning cost L^sjV/\oW
Jointly controlled assets 1r;zA<<%R
Asset definition e}UQN:1
Question 4 Financial instrument 25 marks yH/A9L,Z
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. R /+$ :
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. ` =>}*GS
考题1 dvB=Zk] m
(a)部分考到的主要的知识点为: $'J3
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Business combination achieved in stages - subsidiary to subsidiary h aAY =:
Disposals - where control is retained ]| |b2 [*
- subsidiary to associate W;vNmg}mn
Goodwill (full value method) }| Ds pO
Intangible assets o:Fq|?/e
Investment property U Y',n,
Provisions yKc-:IBb{u
Foreign transaction Y sM*d
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. 2d&F<J<sU
2. Whether to recognize provision for restructuring. C~ 1]
3. Calculation of retained earnings due to large amount of adjustments. ]@{Lx>Oh"
考题2 dHnCSOM<
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. &`r/+B_W
考题3 _'=,c"
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. y{ ur'**l
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. R_!.vGhkN
考题4 : "%/u9<A
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. -YA,Stc-
—— By P2 Lecture Emily Yao n:5M
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