【P2】Report on P2 Dec 09 sitting —— Emily Yao Y)H~*-vGu
Report on P2 Dec 09 sitting 'i +j;.
09年12月P2 Corporate reporting 的考题结构和相关知识点为: a> qB
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Question 1 Consolidated statement of financial position 50 marks `k2YH?
Professional and ethical behavior U2<8U
Question 2 Impairment of assets 2 25 marks !0!m |^c5
Question 3 Revenue recognition 25 marks v+Mi"ZA d
Measurement of financial liability VUnO &zV{
Events after the reporting period %;/?DQU
Inventory valuation - lower of cost and NRV ~ES6Qw`Oe
Jointly controlled entity N!!=9'fGF
Accounting for entity e}>3<Dh
Decommissioning cost )
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Jointly controlled assets yAD-sy +/
Asset definition g]&7
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Question 4 Financial instrument 25 marks o-i9 :AHs
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. q> |&u
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. Yw
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考题1 K93L -K^J
(a)部分考到的主要的知识点为: e_=TkG1E6
Business combination achieved in stages - subsidiary to subsidiary >vQ8 ~*xd
Disposals - where control is retained Pts QV!
- subsidiary to associate K Q^CiX
Goodwill (full value method) =
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Intangible assets 4 2$ pvw<
Investment property 5<U:Y y
Provisions 2(I S*idq
Foreign transaction Z<D8{&AjS
考生容易出错误的地方会出项在一下几方面: &~= FX e0S
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (;VlK#rnC
2. Whether to recognize provision for restructuring. sbv2*fno5
3. Calculation of retained earnings due to large amount of adjustments. | KtI:n4d
考题2 ~(*2 :9*0
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. Fz11/sKz
考题3 qofD@\-
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. ^+p7\D/E(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )OHGg
考题4 A |u-VXQ
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. 6 |uv+$
—— By P2 Lecture Emily Yao 2ieyU5q7#
