【P2】Report on P2 Dec 09 sitting —— Emily Yao ToVm]zPOUt
Report on P2 Dec 09 sitting &6
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: L1k_AC1.M
Question 1 Consolidated statement of financial position 50 marks NUH#
Professional and ethical behavior ,9p
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Question 2 Impairment of assets 2 25 marks IPnbR)[%
Question 3 Revenue recognition 25 marks X^H)2
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Measurement of financial liability ,#r>#fi0
Events after the reporting period gI^*O@Q4{b
Inventory valuation - lower of cost and NRV o3l _&?^
Jointly controlled entity MLc
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Accounting for entity Ui 7S8c#tH
Decommissioning cost OE/O: F:1j
Jointly controlled assets / wL}
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Asset definition u# Qd `@p
Question 4 Financial instrument 25 marks ?c^0%O p
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. a ^b _&}y
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. 9Qb_BNUo
考题1 DO$jX
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(a)部分考到的主要的知识点为: LEkO# F(
Business combination achieved in stages - subsidiary to subsidiary rr# &0`]
Disposals - where control is retained iVt6rX
- subsidiary to associate MI@id
Goodwill (full value method) Hs8c%C
Intangible assets }CA oB::&
Investment property n -{G19?
Provisions aQaO.K2
Foreign transaction kfBVF%90
考生容易出错误的地方会出项在一下几方面: TCFx+* fBd
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ,xrXby|R"
2. Whether to recognize provision for restructuring. +)FB[/p Xk
3. Calculation of retained earnings due to large amount of adjustments. (AdQ6eGM b
考题2 [(P m\o
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. w7 ]@QTC
考题3 nmVL%66K
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. &/4W1=>(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0zaE?d A ]
考题4 wg *2mo
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. 0Q=4{*:?
—— By P2 Lecture Emily Yao ZO+c-!%[(
