【P2】Report on P2 Dec 09 sitting —— Emily Yao ^J d
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Report on P2 Dec 09 sitting Wvqhl
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: PzGWff!*n
Question 1 Consolidated statement of financial position 50 marks !-Y3V"
Professional and ethical behavior f-2c0Bi
Question 2 Impairment of assets 2 25 marks Df#l8YK#
Question 3 Revenue recognition 25 marks r GkyGz8>
Measurement of financial liability \?N2=jsu$
Events after the reporting period ZB&
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Inventory valuation - lower of cost and NRV e|9 A716x
Jointly controlled entity wAd9
Accounting for entity B?qj kP
Decommissioning cost 1 .X @;
Jointly controlled assets s{ " 2L{,$
Asset definition =2 kG%9
Question 4 Financial instrument 25 marks \;-|-8Q
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. ty`DJO=Omj
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. 05k 0n E
考题1
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(a)部分考到的主要的知识点为: ,(4K4pN
Business combination achieved in stages - subsidiary to subsidiary o]:9')5^
Disposals - where control is retained 6R5Qy]]E
- subsidiary to associate KdlQ!5(?X
Goodwill (full value method) ;GhNKPY
Intangible assets R$Q.sE
Investment property "nWw;-V}}
Provisions Q&V; (L62!
Foreign transaction X76e
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考生容易出错误的地方会出项在一下几方面: PT9*)9<L
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _y3Xb `0a
2. Whether to recognize provision for restructuring. JG,%qFlk
3. Calculation of retained earnings due to large amount of adjustments. U ? =Dg1
考题2 {_Gs *<.
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. <9%R\_@$H
考题3 &M '*6A
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. 2Gdd*=4z
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )Z
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考题4 )0R'(#
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. eIo7F m
—— By P2 Lecture Emily Yao nvUc\7(%NW
