【P2】Report on P2 Dec 09 sitting —— Emily Yao M@EML
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Report on P2 Dec 09 sitting <iVn
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: [}q6bXM*
Question 1 Consolidated statement of financial position 50 marks 4CV
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Professional and ethical behavior 5xX*68]%
Question 2 Impairment of assets 2 25 marks .P+om<
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Question 3 Revenue recognition 25 marks z[Xs=S!]I
Measurement of financial liability =UYZ){rt9E
Events after the reporting period <gRv7 ?V[z
Inventory valuation - lower of cost and NRV } /q]:3M|
Jointly controlled entity ' _Ij9{ M
Accounting for entity URS6
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Decommissioning cost N-EVH e'}6
Jointly controlled assets %Ez=
Asset definition Wcd;B7OH
Question 4 Financial instrument 25 marks T(zE RWo
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. 5D 9I;L{
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. .<5 66g}VP
考题1 $K>'aI;|
(a)部分考到的主要的知识点为: DjUif "v
Business combination achieved in stages - subsidiary to subsidiary (4=NKtA^G
Disposals - where control is retained ua[ d
- subsidiary to associate
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Goodwill (full value method) unu%\f>^4
Intangible assets 2<53y~Yi%
Investment property hbdq'2!Qr
Provisions Y1? w f.
Foreign transaction G6wBZ?)k
考生容易出错误的地方会出项在一下几方面: %_C!3kKv ~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GyQu?`
2. Whether to recognize provision for restructuring. U;f~ Q6iu
3. Calculation of retained earnings due to large amount of adjustments. 5/4N Y
考题2 N
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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. Xr'Y[E [
考题3 F_0vh;J
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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. &?C%
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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. e<o{3*%p)
考题4 <yzgZXxIaS
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. VsEMF i=
—— By P2 Lecture Emily Yao UkK`5p<D7
