【P2】Report on P2 Dec 09 sitting —— Emily Yao y98JiNq
Report on P2 Dec 09 sitting Y .
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2"leUur~rO
Question 1 Consolidated statement of financial position 50 marks 19F ;oFp
Professional and ethical behavior sK@Y!oF}\
Question 2 Impairment of assets 2 25 marks L/q]QgCoA
Question 3 Revenue recognition 25 marks Dc.n-ipv$
Measurement of financial liability mA(nyF
Events after the reporting period Rk
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Inventory valuation - lower of cost and NRV BFMS*t`
Jointly controlled entity s] y-pZ
Accounting for entity 7deAr$?Wx
Decommissioning cost C5es2!^-]O
Jointly controlled assets D[89*@v
Asset definition eC6>yD6D
Question 4 Financial instrument 25 marks X!o[RJY
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ZD5
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. d "B@c;dD
考题1 (;0$i?3\
(a)部分考到的主要的知识点为: #y= ZP:{:t
Business combination achieved in stages - subsidiary to subsidiary s,
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Disposals - where control is retained uW}Hvj;0a*
- subsidiary to associate EI1W
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Goodwill (full value method) sULIrYRA
Intangible assets tYs8)\{
Investment property t_dcV%=
Provisions Z+Yeg
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: x3 7/cu
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. R=-+YBw7/
2. Whether to recognize provision for restructuring. xw P I
3. Calculation of retained earnings due to large amount of adjustments. PXw|
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考题2 (U|)xA]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. (M ]XN n
考题3 WD15pq l
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. "^;#f+0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. X=v~^8M7%
考题4 x3Nkp4=Xd
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. ;>NP.pnA)
—— By P2 Lecture Emily Yao JY{X,?s
