【P2】Report on P2 Dec 09 sitting —— Emily Yao so/0f1R?~
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: u2`
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Question 1 Consolidated statement of financial position 50 marks r:E4Wi{\
Professional and ethical behavior YktZXc?iI<
Question 2 Impairment of assets 2 25 marks S l'$w4s
Question 3 Revenue recognition 25 marks v0=v1G*rvJ
Measurement of financial liability nm]lPK U+Y
Events after the reporting period `- R&4%t%
Inventory valuation - lower of cost and NRV Gm 9
Jointly controlled entity Q-#<{' (
Accounting for entity ;*9<lUvu
Decommissioning cost 8bs' Ek{'o
Jointly controlled assets ?D_i ib7
Asset definition %hw4IcWJ|
Question 4 Financial instrument 25 marks eH!V%dX
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. @g+v2(f2v
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 6 A|XB3
考题1 L+T7Ge
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(a)部分考到的主要的知识点为: l{ql'm
Business combination achieved in stages - subsidiary to subsidiary bb\XZ~)F
Disposals - where control is retained 'irwecd8
- subsidiary to associate #w \x-i|
Goodwill (full value method) T<b * =i
Intangible assets /
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Investment property OI78wG
Provisions \*qradgx$
Foreign transaction 7(
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考生容易出错误的地方会出项在一下几方面: D^P0X:T]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. YWD gRb
2. Whether to recognize provision for restructuring. v.vkQQ0[9
3. Calculation of retained earnings due to large amount of adjustments. ,F` 1VpTd8
考题2 Iw)m9h
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. ?m7i7Dz
考题3 3O1Lv2)_
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. ,
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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. <Kr`R+Q$DN
考题4 eT5IL(mH
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. d)D!np=
—— By P2 Lecture Emily Yao 8'b ZR]
