【P2】Report on P2 Dec 09 sitting —— Emily Yao m=^]9
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Report on P2 Dec 09 sitting -wg}X-'z0
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ^4 "AWps
Question 1 Consolidated statement of financial position 50 marks =|Il ORf<
Professional and ethical behavior KHHYk>FR
Question 2 Impairment of assets 2 25 marks AzXL lQ
Question 3 Revenue recognition 25 marks kV?fie<\)
Measurement of financial liability ^w~B]*A :"
Events after the reporting period 6V JudNA
Inventory valuation - lower of cost and NRV ;2 &"
Jointly controlled entity LAxN?ok9gD
Accounting for entity QNU~G3
Decommissioning cost j+
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Jointly controlled assets b- t
Asset definition ~:T@SrVI
Question 4 Financial instrument 25 marks ?%Nh4+3N>
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. D0 p*Sg
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. vZTXvd F
考题1 ~,1Sw7 rE
(a)部分考到的主要的知识点为: AK&>3 D
Business combination achieved in stages - subsidiary to subsidiary TK\3mrEI
Disposals - where control is retained |> ]@w\]
- subsidiary to associate h^tCF =S
Goodwill (full value method) Z8xB
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Intangible assets Z)E)-2U$@
Investment property !KK `+ 9/
Provisions SU~.baP?
Foreign transaction lN g){3
考生容易出错误的地方会出项在一下几方面: 9N9&y^SmD
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. q q&U)-`
2. Whether to recognize provision for restructuring. J}xM+l7uY
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 r@zT!.sc!
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. nD*iSb*
考题3 Z@+nkTJ9&t
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. = N* Jis
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4mo/MK&M:
考题4 <F0^+Pf/
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. YWH>tt 9
—— By P2 Lecture Emily Yao Y #68_%[
