【P2】Report on P2 Dec 09 sitting —— Emily Yao -UidU+ES;
Report on P2 Dec 09 sitting @,,G]4zZ!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F` e E*&
Question 1 Consolidated statement of financial position 50 marks yLCMu | +
Professional and ethical behavior L |#0CRiN
Question 2 Impairment of assets 2 25 marks *u|1Z%XO
Question 3 Revenue recognition 25 marks fHZ9w K>
Measurement of financial liability ]CcRI|g}
Events after the reporting period G+2fmVB*X
Inventory valuation - lower of cost and NRV ~QUNR?h
Jointly controlled entity
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Accounting for entity ^.@%n1I"5y
Decommissioning cost pV8tn!
Jointly controlled assets Io
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Asset definition ZZHQ?p -
Question 4 Financial instrument 25 marks 5cA:;{z];g
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. ->;2CcpHB
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. K0v S
考题1 t%^&b'/Z
(a)部分考到的主要的知识点为: W)f=\.7
Business combination achieved in stages - subsidiary to subsidiary p]y .N)
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Disposals - where control is retained YSPU Q
- subsidiary to associate =w!9:I&a0
Goodwill (full value method) <
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Intangible assets H2[0@|<<
Investment property & uwOyb
Provisions 7>r[.g
Foreign transaction ~AaEa,LQ
考生容易出错误的地方会出项在一下几方面: 0'A"]6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. a Yk: CYQ
2. Whether to recognize provision for restructuring. I~~":~&
3. Calculation of retained earnings due to large amount of adjustments. e#}Fm;|d
考题2 m0.g}N-w
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. l9j = ;h
考题3 ^%Y-~yB-
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. 6/g
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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. `w4'DB-R)
考题4 XGe;v~L
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. g#6R
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—— By P2 Lecture Emily Yao M(\{U"%@?
