【P2】Report on P2 Dec 09 sitting —— Emily Yao Rk #@{_
Report on P2 Dec 09 sitting [C@0&[[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: H-gq0+,yE
Question 1 Consolidated statement of financial position 50 marks E 9=
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Professional and ethical behavior : b^\O
Question 2 Impairment of assets 2 25 marks MV"aO@
Question 3 Revenue recognition 25 marks ISy\g`d`C
Measurement of financial liability '%&i #Eb
Events after the reporting period n !ty
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Inventory valuation - lower of cost and NRV }gY: VDW
Jointly controlled entity ^P&
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Accounting for entity YN
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Decommissioning cost Eeem y *U
Jointly controlled assets Y|bCbaF
Asset definition cwK 6$Ax
Question 4 Financial instrument 25 marks =;(w Bj
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. V H3 j
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. |2,'QTm=
考题1 v#EXlpS
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary K * Tj;
Disposals - where control is retained u_.`I8qa
- subsidiary to associate ] -O/{FIv
Goodwill (full value method) ^:Vw blv(
Intangible assets (;^Vdi J
Investment property {}ks[%,_\
Provisions Gq4~9Tm)*
Foreign transaction ~ 2Jvb[IM
考生容易出错误的地方会出项在一下几方面: g%1FTl
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g0@i[&A@{
2. Whether to recognize provision for restructuring. K-V NU
3. Calculation of retained earnings due to large amount of adjustments. {9wBb`.n^
考题2 Vw7NLTE}`
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. k8E'wN
考题3 %;0Llxf "
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. bg$df 0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0*?~I;.2m$
考题4 *Q bPz4,"
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. Z2d,J>-
—— By P2 Lecture Emily Yao Yn ZV.&4{
