【P2】Report on P2 Dec 09 sitting —— Emily Yao R m *"SG
Report on P2 Dec 09 sitting e}}xZ%$4|
09年12月P2 Corporate reporting 的考题结构和相关知识点为: obX|8hTL%
Question 1 Consolidated statement of financial position 50 marks Ty]CdyL$
Professional and ethical behavior t L;;Yt
Question 2 Impairment of assets 2 25 marks 8F4#E
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Question 3 Revenue recognition 25 marks T.W/S0#j3
Measurement of financial liability K#";!
Events after the reporting period JUU0Tx:`9)
Inventory valuation - lower of cost and NRV hgKs[ySo,3
Jointly controlled entity "Rs^0iT7>
Accounting for entity ZT_ EpT=1
Decommissioning cost WE`Y !
Jointly controlled assets Q9# $
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Asset definition kG,6;aVZ8
Question 4 Financial instrument 25 marks 1/w['d4l!
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. >&U ]j*'4
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. tp*AA@~
考题1 +\ .gd L)
(a)部分考到的主要的知识点为: /1tqTi
Business combination achieved in stages - subsidiary to subsidiary "W:'cIw
Disposals - where control is retained >48zRi\N
- subsidiary to associate U#,2et6
Goodwill (full value method) 31YzTbl[H
Intangible assets d%4!d_I <
Investment property tq>QZEg
Provisions ^
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Foreign transaction 1"~@UcJ
考生容易出错误的地方会出项在一下几方面: m]Z&
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. A*~zdZ p
2. Whether to recognize provision for restructuring. pt|u?T_+
3. Calculation of retained earnings due to large amount of adjustments. kV6T#RVob
考题2 H-0A&oG
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. 0rA&_K[#-<
考题3 Al'
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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. )UZ
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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. kUn55 l
考题4 3 MiNJi#=2
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. q}tLOVu1
—— By P2 Lecture Emily Yao j$A~3O<e"
