【P2】Report on P2 Dec 09 sitting —— Emily Yao u#ocx[
Report on P2 Dec 09 sitting FIJ]`
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .<K9Zyi
Question 1 Consolidated statement of financial position 50 marks QVb{+`.7
Professional and ethical behavior G{+zKs}~
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks bHDZ=Ik
Measurement of financial liability ?U:c\TA,m
Events after the reporting period gxDyCL$h3
Inventory valuation - lower of cost and NRV - Lsl
Jointly controlled entity
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Accounting for entity (
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Decommissioning cost wG 5H^>6u>
Jointly controlled assets 5M%)*.Y
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Asset definition .% \R L/
Question 4 Financial instrument 25 marks `'rvDaP
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. - ADb5-
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. <UW-fI)X
考题1
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(a)部分考到的主要的知识点为: (>\4%(pnD
Business combination achieved in stages - subsidiary to subsidiary w!UIz[ajI
Disposals - where control is retained *Xu?(Jd
- subsidiary to associate _ bCIVf`
Goodwill (full value method) V 4*/t#L/
Intangible assets !'bZ|j%
Investment property q ) e* eN
Provisions L3S29-T
Foreign transaction UE/iq\a>
考生容易出错误的地方会出项在一下几方面: _:XX+ 3W7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. |pT[ZT|}G
2. Whether to recognize provision for restructuring. u~'j?K.^
3. Calculation of retained earnings due to large amount of adjustments. RHI?_gf&
考题2
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. vf!lhV-UG+
考题3 FdxV#.BE
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. \NL*$SnxP
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @i > 4
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考题4 YB9)v5Nz(
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. {>yy
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—— By P2 Lecture Emily Yao ATD4 %|a9h
