【P2】Report on P2 Dec 09 sitting —— Emily Yao )eyxAg
Report on P2 Dec 09 sitting S, >n'r[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y=`(`|YW}`
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior Q*(C)/ QW
Question 2 Impairment of assets 2 25 marks D'+8 ]B
Question 3 Revenue recognition 25 marks 4 (gf!U
Measurement of financial liability ^!tI+F{n{
Events after the reporting period w#b2iE+Bw
Inventory valuation - lower of cost and NRV i)DXb
Jointly controlled entity m^+ ~pC 5
Accounting for entity vGDo?X~#o
Decommissioning cost ' qVa/GJ
Jointly controlled assets ,6L>f.V^(U
Asset definition
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Question 4 Financial instrument 25 marks K>6p5*&
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. H|O}Dsj
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. 1 \kehCt
考题1 z#/*LP#oY
(a)部分考到的主要的知识点为: 1i2w<VG1
Business combination achieved in stages - subsidiary to subsidiary <r F
Disposals - where control is retained .9 QQ]fLs
- subsidiary to associate v\FD~
Goodwill (full value method) >$F]Ss)$
Intangible assets gV;GC{pY
Investment property 9m!fW|4
Provisions v,B\+q/
Foreign transaction I-"{m/PEdg
考生容易出错误的地方会出项在一下几方面: V|`|CVFo]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. zBfBYhS-
2. Whether to recognize provision for restructuring. -GjJrYOU
3. Calculation of retained earnings due to large amount of adjustments. t T:yvU@a
考题2 s,x]zG"
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. g7-K62bb
考题3 J>35q'nN]F
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. cGKk2'v ?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. X; tk\
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考题4 ;;5i'h~?]J
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. kvn6
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—— By P2 Lecture Emily Yao e+ TNG &_
