【P2】Report on P2 Dec 09 sitting —— Emily Yao nFJW\B&(`
Report on P2 Dec 09 sitting BI%^7\HZ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: fNLO%\G~2
Question 1 Consolidated statement of financial position 50 marks |m KohV qr
Professional and ethical behavior s'yR 2JYv
Question 2 Impairment of assets 2 25 marks E2 M<I;:EA
Question 3 Revenue recognition 25 marks XMS:F] HN
Measurement of financial liability ^ # #j
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Events after the reporting period =Xvm# /
Inventory valuation - lower of cost and NRV ueJ^Q,-t
Jointly controlled entity ]r# b:W\
Accounting for entity Lk|`\I
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Decommissioning cost oz=V|7
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Jointly controlled assets rA
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Asset definition qh.F}9o
Question 4 Financial instrument 25 marks +\f
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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. |@_<^cV110
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. LilK6K
考题1 d:hnb )I$*
(a)部分考到的主要的知识点为: `x x.,;S
Business combination achieved in stages - subsidiary to subsidiary [z"E"_r~%Y
Disposals - where control is retained Sj I,v+
- subsidiary to associate G2N0'R "
Goodwill (full value method) @Y `Z3LiR$
Intangible assets 0UJ6> Rj
Investment property R ?s;L
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Provisions *` mxv0w~(
Foreign transaction 6 :wk= #w
考生容易出错误的地方会出项在一下几方面: W! $U{ =
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. F m:Ys](
2. Whether to recognize provision for restructuring. ?#GTD? 3d
3. Calculation of retained earnings due to large amount of adjustments. 7> z {2D
考题2 R +@|#!
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. qeFaY74S
考题3 : rM
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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. iT:i
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4! Radl3`
考题4 ,y'6vW`%g9
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.
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—— By P2 Lecture Emily Yao o@N[O^Q
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