【P2】Report on P2 Dec 09 sitting —— Emily Yao EB!d
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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: u[")*\ CP
Question 1 Consolidated statement of financial position 50 marks _dU8'H
Professional and ethical behavior d"Z
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Question 2 Impairment of assets 2 25 marks *5OCq U+g
Question 3 Revenue recognition 25 marks u1Ek y/e-
Measurement of financial liability R?pR xY
Events after the reporting period Bu3T/m
Inventory valuation - lower of cost and NRV 9S1)U$
Jointly controlled entity !VP %v&jKm
Accounting for entity O'$K],=B S
Decommissioning cost c*;7yh&%
Jointly controlled assets r &%.z*q
Asset definition q'G,!];qL
Question 4 Financial instrument 25 marks V*RdDF7
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. s+Q;pRZW{
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. (K :]7
考题1 ;AIc?C g
(a)部分考到的主要的知识点为: |c2 xy
Business combination achieved in stages - subsidiary to subsidiary F[Q !d6
Disposals - where control is retained KrcgIB8X
- subsidiary to associate ? 2#(jZ# 2
Goodwill (full value method) Quzo8 u
Intangible assets QA;!caNp
Investment property
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Provisions 0Fw6Dq<8-!
Foreign transaction <
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考生容易出错误的地方会出项在一下几方面: iY0>lDFm.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. wO.iKX;
2. Whether to recognize provision for restructuring. @;:>G A
3. Calculation of retained earnings due to large amount of adjustments. 2c(aO[%h9
考题2 G7@ O`N8'
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 0F:1\9f5
考题3 @5VV|Wt=
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. 7 &B$HZ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. z@Hp,|Vy[
考题4 r~7:daG *
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. k\`S
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—— By P2 Lecture Emily Yao '%saL >0
