【P2】Report on P2 Dec 09 sitting —— Emily Yao ^:M al[IR
Report on P2 Dec 09 sitting Gr&)5hm$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: GG9YAu
Question 1 Consolidated statement of financial position 50 marks !XJvhsKX y
Professional and ethical behavior 8)NQt$lWp
Question 2 Impairment of assets 2 25 marks K;,_P5J%
Question 3 Revenue recognition 25 marks q_hkI]
Measurement of financial liability csEF^T-
Events after the reporting period $N}nO:`t
Inventory valuation - lower of cost and NRV FLb
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Jointly controlled entity w%3R[Kdzk
Accounting for entity $jc&Tk#
Decommissioning cost <hJ%]]
Jointly controlled assets O/?Lk*
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Asset definition b3zxiq
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Question 4 Financial instrument 25 marks !xIK<H{*
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. r Ljb'\<*
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ".Z1CBM(
考题1 ;cFlZGw
(a)部分考到的主要的知识点为: T[?toqkD>z
Business combination achieved in stages - subsidiary to subsidiary (3_m[N\F
Disposals - where control is retained ,?3)L
- subsidiary to associate \\Z{[{OZ
Goodwill (full value method) -MCDX^ >P
Intangible assets ; qQ* p
Investment property Vb wB<nQl
Provisions aw3 oG?3I
Foreign transaction q
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考生容易出错误的地方会出项在一下几方面: =k{ n! e
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. %6%Q E'D
2. Whether to recognize provision for restructuring. bg =<) s
3. Calculation of retained earnings due to large amount of adjustments. f4b`*KGf
考题2 +(pFU\&U3H
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 0sQt+_Dl%L
考题3 )6t=Bel
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 3YFbT
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. k)a3j{{
考题4 .8v[ss6:
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. ?k}"g$JFn
—— By P2 Lecture Emily Yao }Qqi013E L
