【P2】Report on P2 Dec 09 sitting —— Emily Yao 1TeYA6 t
Report on P2 Dec 09 sitting Ge=+ 0W)&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;LM`B^Q]s
Question 1 Consolidated statement of financial position 50 marks v:kTZB
Professional and ethical behavior 1:5jUUL8
Question 2 Impairment of assets 2 25 marks zI77#AUM
Question 3 Revenue recognition 25 marks Cc7PhoPK
Measurement of financial liability WVl yR\.
Events after the reporting period uQgv ;jsPz
Inventory valuation - lower of cost and NRV F @
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Jointly controlled entity }DiMt4!ZC!
Accounting for entity . jW+\mIX
Decommissioning cost + HvEiY
Jointly controlled assets A7,TM&
Asset definition M:i;;)cq
Question 4 Financial instrument 25 marks udYk
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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. /f2HZfj
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. 4sOo>.<x
考题1 0w[#`
(a)部分考到的主要的知识点为: | wuUH
Business combination achieved in stages - subsidiary to subsidiary 1,q&A
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Disposals - where control is retained X,dOF=OJL
- subsidiary to associate Obwj=_+upd
Goodwill (full value method) w
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Intangible assets d*;wHA,}F
Investment property t_cNH@^3<3
Provisions #)hc^gIO&<
Foreign transaction `{ BY
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考生容易出错误的地方会出项在一下几方面: ;^VLx)q
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HAJK%zLc
2. Whether to recognize provision for restructuring. Bbk=0+ ^8I
3. Calculation of retained earnings due to large amount of adjustments. ha_ &U@w
考题2 J eCKnt=
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. <pzCpF<
考题3 /, T@/
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. ` rEu8u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. AP*Z0OFE
考题4 \ !D <u'n
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. Te&F2`vo
—— By P2 Lecture Emily Yao dJ~AMo l
