【P2】Report on P2 Dec 09 sitting —— Emily Yao UQTt;RS*zS
Report on P2 Dec 09 sitting k:d'aP3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: m =opY~&h
Question 1 Consolidated statement of financial position 50 marks @9QHv
Professional and ethical behavior =fRP9`y
Question 2 Impairment of assets 2 25 marks O
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Question 3 Revenue recognition 25 marks op "Cc
Measurement of financial liability ,ciNoP*-~%
Events after the reporting period %3kqBH!d
Inventory valuation - lower of cost and NRV .[CXW 2k
Jointly controlled entity 6?hv ,^
Accounting for entity lffw7T~
Decommissioning cost n*-#VKK^
Jointly controlled assets
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Asset definition gNxnoOY
Question 4 Financial instrument 25 marks R?I(f(ib
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. BD9`
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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. ,Q}/#/
考题1 q 4U?}=PD
(a)部分考到的主要的知识点为: U jw ^j
Business combination achieved in stages - subsidiary to subsidiary W'6*$Ron
Disposals - where control is retained M/B_-8B_D
- subsidiary to associate )iEK7d^-
Goodwill (full value method) hDz_BvE
Intangible assets w8@ Ok_fj
Investment property {Y
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Provisions VQLo
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Foreign transaction N| Rlb5\
考生容易出错误的地方会出项在一下几方面: D./e|i?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. I.\u2B/?
2. Whether to recognize provision for restructuring. a2x2N_\=/D
3. Calculation of retained earnings due to large amount of adjustments. [*50Ng>P`
考题2 {;z3 $/JB
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. $`]<4I9d
考题3 [q_Yf!(m-
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. ) Oa"B;\j
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r^Gl~ sX
考题4 3>?ip;
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. 8zZR %fZ
—— By P2 Lecture Emily Yao GO`X K E
