【P2】Report on P2 Dec 09 sitting —— Emily Yao $R A4U<
Report on P2 Dec 09 sitting Zg)_cRR
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u:_sTfKm&
Question 1 Consolidated statement of financial position 50 marks DNm(:%)0
Professional and ethical behavior q%OcLZ<,
Question 2 Impairment of assets 2 25 marks 6uu^A9x
Question 3 Revenue recognition 25 marks ?!bd!:( N
Measurement of financial liability t2=a(N-/,
Events after the reporting period +<pVf%u5
Inventory valuation - lower of cost and NRV N@k3$+ls
Jointly controlled entity +<S9E'gT3V
Accounting for entity F;IP3tD
Decommissioning cost 44\! PYf7
Jointly controlled assets FWuw/b$
Asset definition 7V~
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Question 4 Financial instrument 25 marks AI&qU/}
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. &}vR(y*#c
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. tl DY k
考题1 y\^@p=e
(a)部分考到的主要的知识点为: c*N50%=4
Business combination achieved in stages - subsidiary to subsidiary cwk+#ur
Disposals - where control is retained "Z;~Y=hC13
- subsidiary to associate )HEfU31IC
Goodwill (full value method) dX_! 0E[c
Intangible assets Ee { `Y0
Investment property ( V$Zc0
Provisions K@q&HV"'.
Foreign transaction '#O;mBPNi
考生容易出错误的地方会出项在一下几方面: ?F ce !J
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. FXS^^p
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2. Whether to recognize provision for restructuring. Rb)|66&3&
3. Calculation of retained earnings due to large amount of adjustments. `&7mHa61
考题2 :%N*{uy
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. St6aYK
考题3 Tak t_N
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. VLiIO"u;
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G;/Q>V
考题4 Ffnk1/ Zy
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. ar Q )%W
—— By P2 Lecture Emily Yao u aiz*Im
