【P2】Report on P2 Dec 09 sitting —— Emily Yao mH)8A+us
Report on P2 Dec 09 sitting 5inCAPXz
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )OK"H^}f
Question 1 Consolidated statement of financial position 50 marks +&<k}Mz
Professional and ethical behavior I [n|#N
Question 2 Impairment of assets 2 25 marks ^AoX|R[1%
Question 3 Revenue recognition 25 marks \:2z!\iP`
Measurement of financial liability @c).&7
Events after the reporting period Th$xk9TK^@
Inventory valuation - lower of cost and NRV >1` '5A}s
Jointly controlled entity 6lUC$B Y
Accounting for entity ~m[Gp;pL
Decommissioning cost #JN4K>_4
Jointly controlled assets &%u m#XE
Asset definition 7t/Y5Qf
Question 4 Financial instrument 25 marks C(M ?$s `
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Y dyz-
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ;s+3 #Py
考题1 ~6+>2|wIS
(a)部分考到的主要的知识点为: } #&L
Business combination achieved in stages - subsidiary to subsidiary 9ZuKED
Disposals - where control is retained bEmzigN[
- subsidiary to associate .0MY$ 0s
Goodwill (full value method) Q( 4~r+
Intangible assets E mw]`
Investment property sj6LrE=1
Provisions 9~
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Foreign transaction $lA dh
考生容易出错误的地方会出项在一下几方面: d ]jF0Wx*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. SH O&:2
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 S>jOVWB
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. PzustC|
考题3 FU;a
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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. CZ
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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. \C{Zqo,
考题4 :SY,;..3e
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. G"".;}AV
—— By P2 Lecture Emily Yao lwIxn1n
