【P2】Report on P2 Dec 09 sitting —— Emily Yao ,rX|_4 n*
Report on P2 Dec 09 sitting WJ/X`?k
09年12月P2 Corporate reporting 的考题结构和相关知识点为: riQ0'-p
Question 1 Consolidated statement of financial position 50 marks t{e}3}LEd
Professional and ethical behavior ]VaMulb4
Question 2 Impairment of assets 2 25 marks lv #L+} T
Question 3 Revenue recognition 25 marks t4UL |fI
Measurement of financial liability N_E)f
Events after the reporting period z,RjQTd
Inventory valuation - lower of cost and NRV '>GPk5Nq77
Jointly controlled entity yeLd,
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Accounting for entity 24k;.o
Decommissioning cost eMtQa;Lc9o
Jointly controlled assets pp +z5
Asset definition %GGSd0
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Question 4 Financial instrument 25 marks jd.w7 .8
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. ) 3ZkKv;zY
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. d
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考题1 I:M1
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(a)部分考到的主要的知识点为: sj&1I.@,>
Business combination achieved in stages - subsidiary to subsidiary $XcuU
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Disposals - where control is retained N7!(4|14
- subsidiary to associate jEm =A8q
Goodwill (full value method) '26
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Intangible assets T2 TWb
Investment property sY* qf=
Provisions @x
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Foreign transaction _opB,,G
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. C?]+(P
2. Whether to recognize provision for restructuring. s14 ot80)
3. Calculation of retained earnings due to large amount of adjustments. VDlP,Mm*
考题2 UYGO|lkEU
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. nq\~`vH|Gd
考题3 `We?j 7O
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. {6mFI1;q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *JO%.QNg
考题4 ~BgNM O;|
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. 0U ! _ o2]
—— By P2 Lecture Emily Yao _pkmHj(
