【P2】Report on P2 Dec 09 sitting —— Emily Yao Z
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Report on P2 Dec 09 sitting HI7w@V8Ed
09年12月P2 Corporate reporting 的考题结构和相关知识点为: LGK@taw^
Question 1 Consolidated statement of financial position 50 marks V!/9GeIF
Professional and ethical behavior %77uc9}
Question 2 Impairment of assets 2 25 marks ,B'fOJ.2
Question 3 Revenue recognition 25 marks ")<5 VtV
Measurement of financial liability i` Q&5K L
Events after the reporting period &
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Inventory valuation - lower of cost and NRV R3%%;` c=
Jointly controlled entity E+lr{~
Accounting for entity W/g_XQ
Decommissioning cost RL3*fRlb
Jointly controlled assets 4w)> }
Asset definition _ s*p$/V\
Question 4 Financial instrument 25 marks - Nn< pq
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. :$0yp `k
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Lv#0-+]$Bt
考题1 nW}jTBu_K+
(a)部分考到的主要的知识点为: 5 ?Pf #kq
Business combination achieved in stages - subsidiary to subsidiary ,3N>`]Km'
Disposals - where control is retained "By$!R -&
- subsidiary to associate '6;
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Goodwill (full value method)
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Intangible assets HLOr Dlj7
Investment property Em !%3C1
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Provisions YmOj.Q&
Foreign transaction fv k(eWB
考生容易出错误的地方会出项在一下几方面: u /]
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ` FOCX;
2. Whether to recognize provision for restructuring. ?U+hse3e~
3. Calculation of retained earnings due to large amount of adjustments. FP H2 dN
考题2 4EmdQn
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. z%#-2&i
考题3 Qj|rNeM _
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. *ow`}Q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Q6D>(H#"0
考题4 D, Gv nfY
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. &>]U c%JK
—— By P2 Lecture Emily Yao RMiDV^.u`
