【P2】Report on P2 Dec 09 sitting —— Emily Yao wj|Zn+{"nF
Report on P2 Dec 09 sitting PnlI {d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: okNo- \Dh!
Question 1 Consolidated statement of financial position 50 marks s p9gz~Kq
Professional and ethical behavior \ mqx '
Question 2 Impairment of assets 2 25 marks N.F5)04
Question 3 Revenue recognition 25 marks eI
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Measurement of financial liability =YO ]m<
Events after the reporting period M `xiC
Inventory valuation - lower of cost and NRV eL!41_QI
Jointly controlled entity b F)G+IH
Accounting for entity jG5HW*>k0
Decommissioning cost d:H'[l.F%
Jointly controlled assets ,Kit@`P%
Asset definition k ;WD[SV
Question 4 Financial instrument 25 marks Z: ; }
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. U$rMZk
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. tYS4"Nfb+
考题1 c\bL_
(a)部分考到的主要的知识点为: )G? qX. D
Business combination achieved in stages - subsidiary to subsidiary 5E:$\z;
Disposals - where control is retained KWTV!Wxb=K
- subsidiary to associate {h<D/:^v
Goodwill (full value method) &4#Zi.]
Intangible assets sE1cvAw9l
Investment property 8a)AuAi?!
Provisions V7ph^^sC}
Foreign transaction D7Q+w
考生容易出错误的地方会出项在一下几方面: #el27"QP0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. azcPeAe
2. Whether to recognize provision for restructuring. 5~Y`ikwx L
3. Calculation of retained earnings due to large amount of adjustments. 3>,}N9P-v
考题2 ao(T81
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. _GOSqu!3Y
考题3 4 #U}bN
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. a"8[,A3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >.h:Y5
考题4 S{Y zHK
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. )Q)qz$h@
—— By P2 Lecture Emily Yao xU
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