【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting ^P~,bO&H.Z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: "i#g [x
Question 1 Consolidated statement of financial position 50 marks &t<g K
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Professional and ethical behavior 5?` 4qSU z
Question 2 Impairment of assets 2 25 marks ZYWG P:Y
Question 3 Revenue recognition 25 marks VNT?
Measurement of financial liability qqZ4K:oC,
Events after the reporting period Gn^lF7yE
Inventory valuation - lower of cost and NRV >v@3]a
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Jointly controlled entity oH0g>E;
Accounting for entity , v } )
Decommissioning cost CU H u=
Jointly controlled assets S
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Asset definition X:Wd%CHP
Question 4 Financial instrument 25 marks 9:@Xz5
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. 2! ,ndLA
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. S`5bcxI_
考题1 l VD{Y`)
(a)部分考到的主要的知识点为: Za!KM
Business combination achieved in stages - subsidiary to subsidiary %!A:Ka!m.
Disposals - where control is retained HoAg8siQ
- subsidiary to associate ,i}EGW,9q
Goodwill (full value method) s(Gs?6}>T
Intangible assets AYY (<b
Investment property ]N]Fb3
Provisions 2_ u+&7
Foreign transaction ](R
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考生容易出错误的地方会出项在一下几方面: \K\eq>@ 6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. wg)Bx#>\L:
2. Whether to recognize provision for restructuring. BZ.l[LMp
3. Calculation of retained earnings due to large amount of adjustments. U=KUx
考题2 ;yN Y/
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. |g}r
考题3 Rl cL( HM
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. Axb=1_--
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NbU4|O i
考题4 =dNE1rdzNa
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. T:kliM"z
—— By P2 Lecture Emily Yao z{Yfiv\-r
