【P2】Report on P2 Dec 09 sitting —— Emily Yao hP26 Bb1
Report on P2 Dec 09 sitting v9+1[Y";
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2mVLR;s{_
Question 1 Consolidated statement of financial position 50 marks ?*A"#0
Professional and ethical behavior iMXK_O%
Question 2 Impairment of assets 2 25 marks Cd51. Sk(l
Question 3 Revenue recognition 25 marks 2 Ik@L,
Measurement of financial liability aIABx!83>
Events after the reporting period } P/
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Inventory valuation - lower of cost and NRV p:gM?2p1
Jointly controlled entity }Q%fY&#(bp
Accounting for entity <|_b:
Decommissioning cost G?QU|<mj<
Jointly controlled assets z]F4Z' (e.
Asset definition ?UV ^6
Question 4 Financial instrument 25 marks (y {nD~ k
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. {qkd63 X
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. 5N4[hQrVJ
考题1 6mbHfL>cO
(a)部分考到的主要的知识点为: d*TpHLm
Business combination achieved in stages - subsidiary to subsidiary 8/* 6&#-
Disposals - where control is retained y yVv@
- subsidiary to associate =D6H?K-k!
Goodwill (full value method) F W zf8*^
Intangible assets 1F_ 1bAh$
Investment property \qh
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Provisions FI|@=l; _
Foreign transaction (6S f#M
考生容易出错误的地方会出项在一下几方面: V`z2F'vT
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1
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2. Whether to recognize provision for restructuring. ooPH [p
3. Calculation of retained earnings due to large amount of adjustments. > {]m N5
考题2 Z2dy|e(c
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. KU}HVM{
考题3 ]Ak@!&hyak
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. q$=EUB"C
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. X@ Gm:6
考题4 4Sq Z V
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. 4f?Y'+>Z,
—— By P2 Lecture Emily Yao ` y!6(xI
