【P2】Report on P2 Dec 09 sitting —— Emily Yao pq5 )Ug
Report on P2 Dec 09 sitting | ry;'[
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Cw{#(xX
Question 1 Consolidated statement of financial position 50 marks jo< sN
Professional and ethical behavior _; 01/V"q6
Question 2 Impairment of assets 2 25 marks ( kp}mSw
Question 3 Revenue recognition 25 marks Wc3!aLNx
Measurement of financial liability kq%`9,XE
Events after the reporting period 3UC8iq*
Inventory valuation - lower of cost and NRV >^J!Z~;L)
Jointly controlled entity 4 d]
Accounting for entity $Z28nPd/
Decommissioning cost \yG_wZs
Jointly controlled assets 66L *6O 4
Asset definition wuYo@DDU#
Question 4 Financial instrument 25 marks z5'VsK:
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. xC;$/u%'
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. Tao lX*$5
考题1 uaDU+y wL
(a)部分考到的主要的知识点为: 1}jE?{V*
Business combination achieved in stages - subsidiary to subsidiary X<9DE!/)
Disposals - where control is retained hChM hc
- subsidiary to associate +}+hTY$a
Goodwill (full value method) !Rb7q{@>
Intangible assets wFqz.HoB
Investment property * fd` .}
Provisions !d(! 1fC
Foreign transaction RTl7vzG
考生容易出错误的地方会出项在一下几方面: Y6N+,FAk+J
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. bfpW ^y
2. Whether to recognize provision for restructuring. T!a8c<'V
3. Calculation of retained earnings due to large amount of adjustments. jB1\L< P
考题2 p`d:g
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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. Ej34^*m9k
考题3 qw
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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. gdG:
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r*p%e\ 3
考题4 *E.
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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. Og*1pvN<
—— By P2 Lecture Emily Yao Ck ^= H
