【P2】Report on P2 Dec 09 sitting —— Emily Yao ` \+@Fwfx
Report on P2 Dec 09 sitting w+N> h;j
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 3"O>&Q0c
Question 1 Consolidated statement of financial position 50 marks Aj0Tfdxy
Professional and ethical behavior G#?Sfn O0
Question 2 Impairment of assets 2 25 marks / 4lvP
Question 3 Revenue recognition 25 marks "I
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Measurement of financial liability kcQ'$<Mz<
Events after the reporting period O9r>E3-q
Inventory valuation - lower of cost and NRV 7PkJ-JBA
Jointly controlled entity Mb]rY>B4
Accounting for entity D_x +:1(
Decommissioning cost z(H^..<!5
Jointly controlled assets 3mOt W %Hl
Asset definition KG=h&
Question 4 Financial instrument 25 marks Yh>
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period.
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. I6Ce_|n
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考题1 5Lf{8UxI
(a)部分考到的主要的知识点为: [/X4"D-uOK
Business combination achieved in stages - subsidiary to subsidiary [w -l?
Disposals - where control is retained >$ e9igwe
- subsidiary to associate A]DTUdL
Goodwill (full value method) RoyPrO [3
Intangible assets S*n@81Z
Investment property ,13Lq-
Provisions k70|'* Kh
Foreign transaction [3@):8
考生容易出错误的地方会出项在一下几方面: VP6ZiQ|
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. q#8 [
2. Whether to recognize provision for restructuring. n-%s8aaVf
3. Calculation of retained earnings due to large amount of adjustments. a|?4 )
考题2 ]GRWnif
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. |gU(s
考题3 }6@pJ G
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. K=,F#kn
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. IEza K
考题4 ,L`$09\
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. ; dzL}@we
—— By P2 Lecture Emily Yao sxt-Vs7+6
