【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting LxC*{
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: |f# ~#Y2v
Question 1 Consolidated statement of financial position 50 marks g- q~ 0
Professional and ethical behavior sluR @[l
Question 2 Impairment of assets 2 25 marks E
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Question 3 Revenue recognition 25 marks ,IX:u1mO
Measurement of financial liability pn<M `,F~q
Events after the reporting period 21_>|EKp
Inventory valuation - lower of cost and NRV 5B )Z@-x2
Jointly controlled entity /<,LM 8n
Accounting for entity ,*ZdM w!
Decommissioning cost L>V Z-j
Jointly controlled assets %GG:F^X#
Asset definition .4P5tIn\
Question 4 Financial instrument 25 marks (:v|(Gn/
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. {YnR]| 0&
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. 2 ~[f<N
考题1 Jv(9w[
(a)部分考到的主要的知识点为: j}}:&>;
Business combination achieved in stages - subsidiary to subsidiary z9OhY]PPF
Disposals - where control is retained Rrh?0qWs
- subsidiary to associate FaS}$-0
Goodwill (full value method) wi]ya\(*yl
Intangible assets 5=]q+&y\H
Investment property M| r6"~i
Provisions 2
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Foreign transaction tg%s#lLeH
考生容易出错误的地方会出项在一下几方面: AfAg#75q
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (3P kTQlE
2. Whether to recognize provision for restructuring. ] XX9.Xh=-
3. Calculation of retained earnings due to large amount of adjustments. v[4A_WjT
考题2 *j9{+yO{ZE
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. =D88jkQe"
考题3 wV\;,(<x=%
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. : V16bRpjL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. lFvRXV^+f
考题4 my
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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. M-> /
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—— By P2 Lecture Emily Yao p Z4]K xX@
