【P2】Report on P2 Dec 09 sitting —— Emily Yao iV
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Report on P2 Dec 09 sitting &U &%ka<*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: _/ Os^ >R
Question 1 Consolidated statement of financial position 50 marks R]Q p Mj%o
Professional and ethical behavior sR*Nq5F#9
Question 2 Impairment of assets 2 25 marks l4ouZR
Question 3 Revenue recognition 25 marks 2P5_z
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Measurement of financial liability eb!_ie"D
Events after the reporting period ^ v bWRG~
Inventory valuation - lower of cost and NRV @vs@>CYdz
Jointly controlled entity
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Accounting for entity G|9B )`S
Decommissioning cost ;n B2o-%
Jointly controlled assets !T 'X
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Asset definition 7X'y>\^w^>
Question 4 Financial instrument 25 marks qY(:8yC36
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. @]'S eiNp
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. HDS"F.l5
考题1 77Q}=80GU;
(a)部分考到的主要的知识点为: \G;CQV#{9
Business combination achieved in stages - subsidiary to subsidiary h~miP7,c<u
Disposals - where control is retained N z~" vi(t
- subsidiary to associate vJC f~'
Goodwill (full value method) Iql5T #K+
Intangible assets b!a
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Investment property 3] 76fF\^[
Provisions R^8B3-aA`
Foreign transaction /iC_!n u
考生容易出错误的地方会出项在一下几方面: I/s.xk_i
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. T *P+F h"
2. Whether to recognize provision for restructuring. ;$!I&<)
3. Calculation of retained earnings due to large amount of adjustments. =nhzMU9c\y
考题2 Tbh '_ F6
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. jA`a/v Wu
考题3 ;KcFy@ 6q5
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. ;<-7*}Dj
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _
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考题4 "ahvNx;x
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. uec|S\~M
—— By P2 Lecture Emily Yao H/jm
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