【P2】Report on P2 Dec 09 sitting —— Emily Yao e2SU)Tr%b
Report on P2 Dec 09 sitting *=- o0 c
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :OF:(,J
Question 1 Consolidated statement of financial position 50 marks g'
xR$6t
Professional and ethical behavior 1l xsj {>U
Question 2 Impairment of assets 2 25 marks $9}z^sGIM
Question 3 Revenue recognition 25 marks XYKWOrkQqa
Measurement of financial liability "]j GCo>9
Events after the reporting period S<hj6A
Inventory valuation - lower of cost and NRV ]aqHk
Jointly controlled entity ,@_$acm
Accounting for entity F^ m`j6
Decommissioning cost 5 W<\J
Jointly controlled assets pP4i0mO{Dv
Asset definition N}Ol`@@#h
Question 4 Financial instrument 25 marks r
eyN5n~4U
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.
lF:gQ]oc
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. n\nC.|_G@
考题1 > n~l\
fC
(a)部分考到的主要的知识点为: 0 L3 4)W
Business combination achieved in stages - subsidiary to subsidiary O};U3=^0f
Disposals - where control is retained + DWmutL
- subsidiary to associate He)<S?X-6
Goodwill (full value method) ^lqcF.
Intangible assets C] <K s
Investment property z2m% L0
Provisions qsB,yckml
Foreign transaction ~ caKzq
考生容易出错误的地方会出项在一下几方面: vrtK~5K
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. FuO P+r!H
2. Whether to recognize provision for restructuring.
f6 zT
3. Calculation of retained earnings due to large amount of adjustments. C+r<DC3
考题2 *t;'I -1w^
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. +X i#y}%
考题3 }+[H~8)5
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. `<Z5/;a5W
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. w ' E
考题4 $XFiH ~GI
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. la ~T) U7
—— By P2 Lecture Emily Yao x1m J&D
