【P2】Report on P2 Dec 09 sitting —— Emily Yao 7d\QB (~
Report on P2 Dec 09 sitting f6p/5]=J26
09年12月P2 Corporate reporting 的考题结构和相关知识点为: yf,z$CR
Question 1 Consolidated statement of financial position 50 marks +ZX{>:vo
Professional and ethical behavior F"mmLao
Question 2 Impairment of assets 2 25 marks [# iz/q~}
Question 3 Revenue recognition 25 marks N$tGQ@
Measurement of financial liability NxI LRKwO
Events after the reporting period "r2 r
Inventory valuation - lower of cost and NRV fV~[;e;U.
Jointly controlled entity 6L~n.5B~o
Accounting for entity fN2lLn9/u
Decommissioning cost 5:?! =<=
Jointly controlled assets 2~2 O V
Asset definition Ho] su?
Question 4 Financial instrument 25 marks Zwx%7l;C
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. B-mowmJ3dg
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. \{YU wKK/A
考题1 Uw:"n]G]D?
(a)部分考到的主要的知识点为: l+b~KU7~l
Business combination achieved in stages - subsidiary to subsidiary }QmqoCAE~m
Disposals - where control is retained GA.8@3
- subsidiary to associate 'c~4+o4co
Goodwill (full value method) $pz/?>!
Intangible assets K)P%;X
Investment property HbIF^LeY|R
Provisions C_Wc5 {
Foreign transaction wgA_38To
考生容易出错误的地方会出项在一下几方面: ! `r$"}g
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. R|Q?KCI&
2. Whether to recognize provision for restructuring. H"F29Pu2
3. Calculation of retained earnings due to large amount of adjustments. .S4
u-
考题2 4&iCht
=
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. Yr|4Fl~U
考题3 Qg/rRiV
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. E(|>Ddv B&
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. S8gs-gL#Og
考题4 6w7 7YTJ
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. "Rl}VeDY
—— By P2 Lecture Emily Yao LH6 vLuf
