【P2】Report on P2 Dec 09 sitting —— Emily Yao lEw;X78 +
Report on P2 Dec 09 sitting {{B' 65Wu
09年12月P2 Corporate reporting 的考题结构和相关知识点为: X,Rl&K\ b"
Question 1 Consolidated statement of financial position 50 marks VLVDi >0i
Professional and ethical behavior 2.N)N%@
Question 2 Impairment of assets 2 25 marks ?:&2iW7z
Question 3 Revenue recognition 25 marks _s<s14+od
Measurement of financial liability V(:wYk?ZR
Events after the reporting period Jd?qvE>Pp
Inventory valuation - lower of cost and NRV : pNS$g[
Jointly controlled entity @. c[z D
Accounting for entity F'F 6 &a+
Decommissioning cost 'p78^4'PL
Jointly controlled assets
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Asset definition F|V KrH.
Question 4 Financial instrument 25 marks &,3s2,1U(
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. NEPK
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. Z "qJil}
考题1 R]o0V*n
(a)部分考到的主要的知识点为: hS*&p0YV~M
Business combination achieved in stages - subsidiary to subsidiary 8B]\;m
Disposals - where control is retained !@wUAR Q
- subsidiary to associate `'*4B_.
Goodwill (full value method) c##tP*(
Intangible assets t)uxW
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Investment property q#I'@Jbj
Provisions G
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Foreign transaction fJ0V|o
考生容易出错误的地方会出项在一下几方面: h_\(
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5 UOqS#"0
2. Whether to recognize provision for restructuring. hW9!
3. Calculation of retained earnings due to large amount of adjustments. I3b*sx$
考题2 _sZ&=-FR
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. dh.{lvlX|
考题3 OCJt5#e~A
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. }s:3_9mE
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %IE;'aa
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考题4 mXS"nd30bD
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. Qa\,)<'D:
—— By P2 Lecture Emily Yao s$, G5Feub
