【P2】Report on P2 Dec 09 sitting —— Emily Yao <x1 (}x:u`
Report on P2 Dec 09 sitting %5uuB4P&|$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 4S 9AXE6
Question 1 Consolidated statement of financial position 50 marks 6)H70VPJ
Professional and ethical behavior txliZ|.O
Question 2 Impairment of assets 2 25 marks T$'Ja'9Kj
Question 3 Revenue recognition 25 marks VGe/; &1 h
Measurement of financial liability kKCkjA:o##
Events after the reporting period 3L#KHTM
Inventory valuation - lower of cost and NRV 8_ju.h[
Jointly controlled entity 8mMrGf[Q\
Accounting for entity 2O4U ytN
Decommissioning cost BV7GzJ2([{
Jointly controlled assets o{:D
Asset definition AU )Qk$c
Question 4 Financial instrument 25 marks Vg2s~ce{
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. cU*7E39
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. gmrj CLj
考题1 n /rQ *hr
(a)部分考到的主要的知识点为: o6svSS
Business combination achieved in stages - subsidiary to subsidiary .' SM|r$
Disposals - where control is retained ~C[R%%Gu
- subsidiary to associate
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Goodwill (full value method) whvM^
Intangible assets \ar.( J
Investment property A 8&%G8d
Provisions l%;)0gT
Foreign transaction @a BZ|8
考生容易出错误的地方会出项在一下几方面: \alRBH qE
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <m9IZI Y<
2. Whether to recognize provision for restructuring. kigc+R
3. Calculation of retained earnings due to large amount of adjustments. >j\zj] -"
考题2 ZLBfQ+pM)
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. ;)UZT^f`)K
考题3 "bC8 /^
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. O^
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. t7n*kiN<q
考题4 rMLCt 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. B < 6*Ktc
—— By P2 Lecture Emily Yao C [&L h_F\
