【P2】Report on P2 Dec 09 sitting —— Emily Yao ,^
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Report on P2 Dec 09 sitting s w >B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: &b:y#gvJ:
Question 1 Consolidated statement of financial position 50 marks U7U&^
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Professional and ethical behavior v"
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Question 2 Impairment of assets 2 25 marks J0bcW25
Question 3 Revenue recognition 25 marks lrkgsv6
Measurement of financial liability }Uj-R3]}K
Events after the reporting period ^3vI
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Inventory valuation - lower of cost and NRV a"4X7
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Jointly controlled entity ,b^jAzow
Accounting for entity 9qi|)!!L
Decommissioning cost IV1O/lGp
Jointly controlled assets )RFY2 }
Asset definition d$\n@}8eZp
Question 4 Financial instrument 25 marks 'Kmf6iK>[
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. jEx8G3EL
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Zd)LV c[
考题1 JI-.SR
(a)部分考到的主要的知识点为: o4a@{nt^,
Business combination achieved in stages - subsidiary to subsidiary \v:Z;EbX
Disposals - where control is retained +#>nOn(B
- subsidiary to associate oEZhKVyc.y
Goodwill (full value method) &< &eK q
Intangible assets e
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Investment property ,
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Provisions ]n1#8T&<*z
Foreign transaction '%|Um3);0p
考生容易出错误的地方会出项在一下几方面: ;O>zA]Z8r
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u9q #L.Ij
2. Whether to recognize provision for restructuring. 6 e,IjocsB
3. Calculation of retained earnings due to large amount of adjustments. /3Y"F"`M.
考题2 H_8PK$c;
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. k;Qm %B
考题3 "kc%d'c(
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. C.u) 2[(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. l9%ckC *q
考题4 6R3/"&P(/#
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. o@$ py U8
—— By P2 Lecture Emily Yao }# J i"e
