【P2】Report on P2 Dec 09 sitting —— Emily Yao M.o?CX'
Report on P2 Dec 09 sitting MB}
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: X }m7@r@
Question 1 Consolidated statement of financial position 50 marks PLO\L W
Professional and ethical behavior Hm.X}HO0L
Question 2 Impairment of assets 2 25 marks ot-(4Y
Question 3 Revenue recognition 25 marks V8-4>H}Cb/
Measurement of financial liability l)}<#Ri
Events after the reporting period 11i"nR|
Inventory valuation - lower of cost and NRV
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Jointly controlled entity ,)Yao;Cvd
Accounting for entity 2;&mkc K'
Decommissioning cost E2>im>p
Jointly controlled assets 6o$Z0mG
Asset definition
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Question 4 Financial instrument 25 marks R|/Wz/$1A
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. BfX%|CWh
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. {\P?/U6~f
考题1
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(a)部分考到的主要的知识点为: !.9l4@ z#
Business combination achieved in stages - subsidiary to subsidiary aZ8h[#]7
Disposals - where control is retained .=?Sz*3
- subsidiary to associate }%_qx|(P|t
Goodwill (full value method) ymHKcQ
Intangible assets K 3Huu!Tr
Investment property b21}49b HN
Provisions ,x
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Foreign transaction A3xbT\xdg
考生容易出错误的地方会出项在一下几方面: {PL ,VY)Z
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;9K[ ~
2. Whether to recognize provision for restructuring. O ,l\e 3;
3. Calculation of retained earnings due to large amount of adjustments. P<8LAc$T
考题2 8a7YHUL<3i
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 i,2clp
考题3 5@K\c6
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. I T,"8 s
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <|otZJ'2r
考题4 JAN|aCzD
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. Pv# KmSA9
—— By P2 Lecture Emily Yao C:Vv!u
