【P2】Report on P2 Dec 09 sitting —— Emily Yao 4
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Report on P2 Dec 09 sitting ]Wg&r Y0
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ',m!L@7M5
Question 1 Consolidated statement of financial position 50 marks r< OqI*7
Professional and ethical behavior ,Fzuo:{uy
Question 2 Impairment of assets 2 25 marks r8,'LZI z
Question 3 Revenue recognition 25 marks 1qm
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Measurement of financial liability ,u S)N6'b6
Events after the reporting period ( q}{ ;
Inventory valuation - lower of cost and NRV <V1y^EW0
Jointly controlled entity l&{+3 aC:
Accounting for entity 'b:UafV
Decommissioning cost Rg
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Jointly controlled assets G] RFGwGt
Asset definition [vn"r^P
Question 4 Financial instrument 25 marks Rc(E';uc
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. <tgfbY^nL
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. 0w!:YB ,}
考题1 =;{ 8)m
(a)部分考到的主要的知识点为: [PH56f
Business combination achieved in stages - subsidiary to subsidiary 1
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Disposals - where control is retained kJ"}JRA<
- subsidiary to associate Z)!#+m83>-
Goodwill (full value method) q85 4k+C
Intangible assets I/_,24[
Investment property iD) P6"
Provisions ]zh6[0V7V
Foreign transaction }WnoI2
考生容易出错误的地方会出项在一下几方面: K`8$+JDP+
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GsiT!OP]y
2. Whether to recognize provision for restructuring. :RD
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3. Calculation of retained earnings due to large amount of adjustments. $g '4'
考题2 C )BVsHT4
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. H+npe'm_Z
考题3 GzjC;+W
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. % ZT I ?a
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. [[ uZC Ki
考题4 FF~VV< a
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.
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—— By P2 Lecture Emily Yao I>:.fHvUC
