【P2】Report on P2 Dec 09 sitting —— Emily Yao keX0br7u_
Report on P2 Dec 09 sitting KBX
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: H>M0G L
Question 1 Consolidated statement of financial position 50 marks Qg3
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Professional and ethical behavior b+h Z<U/
Question 2 Impairment of assets 2 25 marks ~fr1O`8
Question 3 Revenue recognition 25 marks o8bV z2E
Measurement of financial liability +W-sb 5)
Events after the reporting period t0?\ 5q
Inventory valuation - lower of cost and NRV lO<Ujb#"R
Jointly controlled entity $+$+;1[
Accounting for entity G3KiU($V
Decommissioning cost e=Yv M g
Jointly controlled assets &bTadd%0
Asset definition mz> "4-]
Question 4 Financial instrument 25 marks R\6#J0 &Y-
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. &7}-Xvc
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. lxV>
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考题1 ,~c:P>v=
(a)部分考到的主要的知识点为: 9-9`;Z
Business combination achieved in stages - subsidiary to subsidiary e -x {7
Disposals - where control is retained bD=_44I
- subsidiary to associate aMT&}3
Goodwill (full value method) o:m:9dn
Intangible assets M7UVL&_z%
Investment property , >e)8
Provisions i |cSO2O+
Foreign transaction u2o6EU`
考生容易出错误的地方会出项在一下几方面: s}UPe )Vu
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. /Eu [7
2. Whether to recognize provision for restructuring. n&k1'KL&
3. Calculation of retained earnings due to large amount of adjustments. . [*6W.X
考题2 ` [[
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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. P 3 );R>j
考题3 1NA >W
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. `2 Z
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. gy,B+~p
考题4 Z-Zox-I1}-
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. 9^>nZ6
—— By P2 Lecture Emily Yao 'd'*4 )]k
