【P2】Report on P2 Dec 09 sitting —— Emily Yao vfzGRr
Report on P2 Dec 09 sitting Y9~;6fg
09年12月P2 Corporate reporting 的考题结构和相关知识点为: d_#\^! 9
Question 1 Consolidated statement of financial position 50 marks ERQ a,h/
Professional and ethical behavior xG0IA 7
Question 2 Impairment of assets 2 25 marks {n%-^9b1{&
Question 3 Revenue recognition 25 marks W+PAlsOC
Measurement of financial liability x^_Wfkch]
Events after the reporting period OqUEj 0 X
Inventory valuation - lower of cost and NRV K
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Jointly controlled entity bT- (lIU
Accounting for entity ncJ}h\:Sk
Decommissioning cost pVn 6>\xa
Jointly controlled assets AoyU1MR(
Asset definition >bxT_qEm
Question 4 Financial instrument 25 marks A$ %5l
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. 7|PpAvMF
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. uxk& 5RY
考题1 C- ]H+p
(a)部分考到的主要的知识点为: V BR@f<2L
Business combination achieved in stages - subsidiary to subsidiary nk9hQRP?
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Disposals - where control is retained /tA
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- subsidiary to associate N%6jZmKip
Goodwill (full value method) S]ZO *+
Intangible assets &Th/Qv}[
Investment property Mo
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Provisions vrn I Eur
Foreign transaction &J^@TgqL^
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =%Gecj
2. Whether to recognize provision for restructuring. q hV
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3. Calculation of retained earnings due to large amount of adjustments. 5R4h9D5
考题2 k#`.!yI,
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. VY<v?Of
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考题3 : Ey
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. % Z&[wU~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <
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考题4 AM##:4
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. ^mFuZ~g;?
—— By P2 Lecture Emily Yao dW;{
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