【P2】Report on P2 Dec 09 sitting —— Emily Yao ,0L< w a
Report on P2 Dec 09 sitting I%?M9y.u6
09年12月P2 Corporate reporting 的考题结构和相关知识点为: d6W&u~
Question 1 Consolidated statement of financial position 50 marks 4/o9K*M+
Professional and ethical behavior N}| 1oQkjf
Question 2 Impairment of assets 2 25 marks v@X [0J_8
Question 3 Revenue recognition 25 marks v&^N +>p
Measurement of financial liability #.j:P#
Events after the reporting period ZZL%5{ w_
Inventory valuation - lower of cost and NRV 6{Bvl[mhI
Jointly controlled entity ]~WIGl"g
Accounting for entity =0@ o(#gM
Decommissioning cost s x9[#6~{Y
Jointly controlled assets 'u [cT$
Asset definition =c[mch%E
Question 4 Financial instrument 25 marks 7")& njQ/x
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. wS2N,X/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. +w?1<Z
考题1 @[(%b{TE;
(a)部分考到的主要的知识点为: gn 9CZ
Business combination achieved in stages - subsidiary to subsidiary 51%<N\>/4
Disposals - where control is retained KueI*\ p
- subsidiary to associate (w '
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Goodwill (full value method)
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Intangible assets 7_7^&.Hh
Investment property v2 #qs*sW8
Provisions atFu
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Foreign transaction "%t !+E>nr
考生容易出错误的地方会出项在一下几方面: :;x#qtv~Iz
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7`X9s~B
2. Whether to recognize provision for restructuring. b~G|Bhx a
3. Calculation of retained earnings due to large amount of adjustments. 1n
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考题2 2wh{[Q2f
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. y /?;s]>b
考题3 XG6UV('
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. Lop=
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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. h 9 {'w
考题4 q->46{s|
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. 20uR? /|@
—— By P2 Lecture Emily Yao =>h~<88#5
