【P2】Report on P2 Dec 09 sitting —— Emily Yao D B?[h<^m
Report on P2 Dec 09 sitting 5:YtBdP
09年12月P2 Corporate reporting 的考题结构和相关知识点为: MRiETd"
Question 1 Consolidated statement of financial position 50 marks (+9@j(
Professional and ethical behavior {gJO c,U4b
Question 2 Impairment of assets 2 25 marks >0f5Mj ug
Question 3 Revenue recognition 25 marks H
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Measurement of financial liability A
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Events after the reporting period z/;No Q -
Inventory valuation - lower of cost and NRV "F0,S~tZZ
Jointly controlled entity D
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Accounting for entity Q s~;?BH&
Decommissioning cost thkL<
Jointly controlled assets ZZ4W?);;
Asset definition Ha;^U/0|
Question 4 Financial instrument 25 marks R( Z2DEt</
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. k8w8I$QEM
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. &ts!D!Hj
考题1 $rf5\_G,96
(a)部分考到的主要的知识点为: m!v`nw ]
Business combination achieved in stages - subsidiary to subsidiary b` 1P%OjC
Disposals - where control is retained V- t!
- subsidiary to associate 7|H !( a'
Goodwill (full value method) YKj7~yK?
Intangible assets @1rF9<
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Investment property _< xU"8b"5
Provisions * \f(E# wa
Foreign transaction &L+u]&!6C
考生容易出错误的地方会出项在一下几方面: G T* \gZ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GX a-g-d
2. Whether to recognize provision for restructuring. ? -*_v// g
3. Calculation of retained earnings due to large amount of adjustments. 8_W<BXW
考题2 Z!t
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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. (3 B;
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考题3 #Mi>f4T;
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. FJ~Dg3F1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. N=-hXgX^
考题4 MB: E/
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. , Lhgv1
—— By P2 Lecture Emily Yao $UKV2c
