【P2】Report on P2 Dec 09 sitting —— Emily Yao jqsktJw#i
Report on P2 Dec 09 sitting tsC|R~wW
09年12月P2 Corporate reporting 的考题结构和相关知识点为: VP[!ji9P
Question 1 Consolidated statement of financial position 50 marks Gz5@1CF
Professional and ethical behavior 0Lz56e'j
Question 2 Impairment of assets 2 25 marks x]
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Question 3 Revenue recognition 25 marks @O0 vh$3t0
Measurement of financial liability UT7lj wT
Events after the reporting period [a*>@IR
Inventory valuation - lower of cost and NRV &r%^wfp
Jointly controlled entity ;|1P1H-W~M
Accounting for entity 4xn^`xf9
Decommissioning cost WWD@rn sVf
Jointly controlled assets >b](v)
Asset definition Q>g$)-8
Question 4 Financial instrument 25 marks 1L
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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. J` --O(8Ml
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. QD VA*6F
考题1 v")
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(a)部分考到的主要的知识点为: x&b-Na 3Xi
Business combination achieved in stages - subsidiary to subsidiary !)3Su=*R
Disposals - where control is retained :%]R x&08
- subsidiary to associate oDI*\S>
Goodwill (full value method) 4\WkXwoqQO
Intangible assets LbI])M
Investment property !7*/lG
Provisions 0DT2q M[,
Foreign transaction 3? CpylCO
考生容易出错误的地方会出项在一下几方面: FdHWF|D
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HD|)D5wH|
2. Whether to recognize provision for restructuring. E?o8
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3. Calculation of retained earnings due to large amount of adjustments. r_RT tS#
考题2 z{WqICnb
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. *heQ@ww
考题3 T5+b{qA
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. =B %e0M
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ZWEzL$VWi
考题4 V7i`vo3Cc
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. ?+L6o C.;
—— By P2 Lecture Emily Yao iiB$<b.((I
