【P2】Report on P2 Dec 09 sitting —— Emily Yao j 1HW._G
Report on P2 Dec 09 sitting /|&*QLy
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :p6M =
Question 1 Consolidated statement of financial position 50 marks '$QB$2~V
Professional and ethical behavior Oz#{S:24M+
Question 2 Impairment of assets 2 25 marks W'Ta BuCb
Question 3 Revenue recognition 25 marks 8sK9G`
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Measurement of financial liability Nl(Foya%)
Events after the reporting period RY*U"G0#w
Inventory valuation - lower of cost and NRV x3eZ^8^1}
Jointly controlled entity eQvg7
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Accounting for entity d8x;~RA
Decommissioning cost $
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Jointly controlled assets 9@)O_@=
Asset definition Q
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Question 4 Financial instrument 25 marks 0
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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. 7i1q wRv
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. uhutg,[
考题1 9k[9P;"F:
(a)部分考到的主要的知识点为: !_Z&a
Business combination achieved in stages - subsidiary to subsidiary 5.J.RE"M
Disposals - where control is retained jOD?| tK&
- subsidiary to associate "Os_vlapHo
Goodwill (full value method) zs#@j v$
Intangible assets iMRwp +$
Investment property u08mqEa
Provisions R
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Foreign transaction {P#|zp 4C{
考生容易出错误的地方会出项在一下几方面: K )k<Rh[<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. TrR8?-
2. Whether to recognize provision for restructuring. }f 7j 8py
3. Calculation of retained earnings due to large amount of adjustments. @2v_pJy^
考题2 4]}'Hln*U
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. yyy|Pw4:Z
考题3 KRK CD4
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. 3%=~) 7cF
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {U !g.rh
考题4 #
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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. K@w{"7}
—— By P2 Lecture Emily Yao \:F_x q
