【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting 8fpaY{]
09年12月P2 Corporate reporting 的考题结构和相关知识点为: du2q6"
Question 1 Consolidated statement of financial position 50 marks Ro+/=*ql~
Professional and ethical behavior {e,m<mA i
Question 2 Impairment of assets 2 25 marks : 0BaEqX
Question 3 Revenue recognition 25 marks @";z?xj
Measurement of financial liability f o])=K M
Events after the reporting period {r2-^Q HF
Inventory valuation - lower of cost and NRV 8" Z!: =A
Jointly controlled entity s&S8P;K|
Accounting for entity |;q*Zy(
Decommissioning cost EUdu"'=4a
Jointly controlled assets tN|sHgs
Asset definition -Z&6P T7
Question 4 Financial instrument 25 marks \LB =_W$
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. H27J kZ&
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. x1)G !i
考题1 9NwA5TP9_
(a)部分考到的主要的知识点为: qX{m7
Business combination achieved in stages - subsidiary to subsidiary 2Up 1
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Disposals - where control is retained &_
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- subsidiary to associate dbGW`_zQ4
Goodwill (full value method) y4`<$gL
Intangible assets ;u LD_1%
Investment property )L#C1DP#
Provisions Wt+aW
Foreign transaction kvh}{@|-
考生容易出错误的地方会出项在一下几方面: <a *X&P
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Qg+0(odd
2. Whether to recognize provision for restructuring. {N+
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3. Calculation of retained earnings due to large amount of adjustments. 't=\YFQ*v
考题2 W(9f CDO;
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. VHX&#vm*
考题3 P/._ tQu6
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. gH- e0134%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. D %cWw0Oq
考题4 m3]|I(]`Xe
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. r@+IDW.=9
—— By P2 Lecture Emily Yao Z~o*$tF/
