【P2】Report on P2 Dec 09 sitting —— Emily Yao %d?.v_Hu0
Report on P2 Dec 09 sitting vDI$
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: /c2|
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Question 1 Consolidated statement of financial position 50 marks ov;1=M~RF
Professional and ethical behavior ?-M?{De
Question 2 Impairment of assets 2 25 marks h ; " 9.
Question 3 Revenue recognition 25 marks cG!\P
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Measurement of financial liability "3 Y(uN
Events after the reporting period 0 PEg
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Inventory valuation - lower of cost and NRV xs#g
Jointly controlled entity iW u
Accounting for entity !UHWCJ<
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Decommissioning cost >u?m
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Jointly controlled assets bmCp:6
Asset definition (|O9L s7N
Question 4 Financial instrument 25 marks |ppG* ee
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. NJ]AxFG
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. zm>^!j
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考题1 Cp"a,% b6u
(a)部分考到的主要的知识点为: Yzr)UJl*I
Business combination achieved in stages - subsidiary to subsidiary suOWmq
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Disposals - where control is retained xhcFZTj/(
- subsidiary to associate lo!^h]iE !
Goodwill (full value method) '#<4oW\]
Intangible assets 'Fq +\J#%
Investment property F/%M`?m"ie
Provisions zTBf.A;e7
Foreign transaction _:+hB9n s
考生容易出错误的地方会出项在一下几方面: ;f?suawMv
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8MQb5( !
2. Whether to recognize provision for restructuring. *jQ?(Tf
3. Calculation of retained earnings due to large amount of adjustments. LX'z7fh
考题2 JjMa
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. [L m
考题3 j_3`J8WwF
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. u
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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. 33} ,lNS|
考题4 E .N@qMn~
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. L;GkG! g
—— By P2 Lecture Emily Yao X'uQr+p^
