【P2】Report on P2 Dec 09 sitting —— Emily Yao )L^WD$"'Q
Report on P2 Dec 09 sitting a-O9[?G/x
09年12月P2 Corporate reporting 的考题结构和相关知识点为: k :af
Question 1 Consolidated statement of financial position 50 marks -B@jQg@
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Professional and ethical behavior +DVU"d
Question 2 Impairment of assets 2 25 marks Fnr*.k
Question 3 Revenue recognition 25 marks l&E- H@Pe
Measurement of financial liability "WK.sBFz4
Events after the reporting period j
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Inventory valuation - lower of cost and NRV 7 + ?
Jointly controlled entity #E*jX-JT
Accounting for entity Dx iCq(;
Decommissioning cost Kf(% aDYq
Jointly controlled assets 2)mKcUL-
Asset definition rMLCt Gi
Question 4 Financial instrument 25 marks LkJ3 :3O
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. KJSN)yn\
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. I:='LH,
考题1 R0{n0Br
(a)部分考到的主要的知识点为: "i9$w\lm
Business combination achieved in stages - subsidiary to subsidiary +dR$;!WB3
Disposals - where control is retained 011 _(v
- subsidiary to associate (}bP`[@rX!
Goodwill (full value method) v%B^\S3)
Intangible assets =@B9I<GKf
Investment property 3wa }p^
Provisions tpA7"JD
Foreign transaction & W }ooGg
考生容易出错误的地方会出项在一下几方面: Z @ j0J[s
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. DUY#RJf
2. Whether to recognize provision for restructuring. ]xV7)/b5G
3. Calculation of retained earnings due to large amount of adjustments. :m-HHWMN
考题2 QNn$`Qz.
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. m<r. sq&;
考题3 sL[,J[AN;
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. 1<pbO
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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. HOXqIZN85
考题4 c_
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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. nqy\xK#.^
—— By P2 Lecture Emily Yao Mx[tE?!2
