【P2】Report on P2 Dec 09 sitting —— Emily Yao j
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Report on P2 Dec 09 sitting BS q)RV/3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: +fx8mu
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Question 1 Consolidated statement of financial position 50 marks .[u> V
Professional and ethical behavior bln/1iS
Question 2 Impairment of assets 2 25 marks <*
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Question 3 Revenue recognition 25 marks 341?0 %=
Measurement of financial liability K^rIG6
Events after the reporting period ^ FZ^6*
Inventory valuation - lower of cost and NRV - `f04_@>d
Jointly controlled entity n6(i`{i
Accounting for entity "lNzGi-H
Decommissioning cost ~^ ^ NHq
Jointly controlled assets 9s}Kl($
Asset definition >K# ,cxY
Question 4 Financial instrument 25 marks htm{!Z]s0
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. !GW ,\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. xyH/e*
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考题1 q8:{Nk
(a)部分考到的主要的知识点为: \<vNVz7.D
Business combination achieved in stages - subsidiary to subsidiary 0F#>Cm
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Disposals - where control is retained ds[QwcV9-
- subsidiary to associate Omi ^>c4G
Goodwill (full value method) fWF |,A>>b
Intangible assets 51#
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Investment property M
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Provisions 24Z]%+b*E
Foreign transaction tn|,O.t
考生容易出错误的地方会出项在一下几方面: o{ *ay$vA]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '!Gs>T+
2. Whether to recognize provision for restructuring. 5 cK@WE:
3. Calculation of retained earnings due to large amount of adjustments. x'Pi5NR E
考题2 kC UT ^
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 8hA^`Y
考题3
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. p. fF}B
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h{ lDxOH*
考题4 7@a 0$c oP
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. a;$P:C{gj?
—— By P2 Lecture Emily Yao 5FC4@Ms`
