【P2】Report on P2 Dec 09 sitting —— Emily Yao b& & l
Report on P2 Dec 09 sitting xwof[BnE Z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: <%S)6cw(3
Question 1 Consolidated statement of financial position 50 marks :e;6oC*"q
Professional and ethical behavior #YE?&5t
Question 2 Impairment of assets 2 25 marks |y eQz
Question 3 Revenue recognition 25 marks C:5- h(#
Measurement of financial liability qfE0J;e
Events after the reporting period S, AxrQc
Inventory valuation - lower of cost and NRV Zdqm|_ R[
Jointly controlled entity {eaR,d~X
Accounting for entity s!/lQo5/
Decommissioning cost CMW4Zqau*
Jointly controlled assets l X+~; 94
Asset definition bAZoi0LR
Question 4 Financial instrument 25 marks W?.469yy
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. JpC=ACF
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. >U{iof<
考题1 e>Z& 0lV:
(a)部分考到的主要的知识点为: %0C [v7\
Business combination achieved in stages - subsidiary to subsidiary <7\j\`
Disposals - where control is retained Nbd4> M<
- subsidiary to associate z0< E3t
Goodwill (full value method) )/ ;+aDk
Intangible assets m.m6 .
Investment property Yjc U2S"=P
Provisions x'x5tg
Foreign transaction g&xj(SMj-$
考生容易出错误的地方会出项在一下几方面: I$t8Ko._"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. rx gSQ+G_
3. Calculation of retained earnings due to large amount of adjustments. Qq`S=:}~x
考题2 Zpkd8@g@
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. lK=Is
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考题3 ))|d~m
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. SZ9Oz -?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Q /4-7
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. cj>UxU][eS
—— By P2 Lecture Emily Yao QX<n^W
