【P2】Report on P2 Dec 09 sitting —— Emily Yao :%>TM/E N
Report on P2 Dec 09 sitting S#*aB2ZS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: w\y)
Question 1 Consolidated statement of financial position 50 marks b=XXp`h~a
Professional and ethical behavior ?,w9e|
Question 2 Impairment of assets 2 25 marks gN .n _!
Question 3 Revenue recognition 25 marks 8 `}I]
Measurement of financial liability -lS(W^r4
Events after the reporting period "Z)zKg
Inventory valuation - lower of cost and NRV J*4 T| #0
Jointly controlled entity YK>?;U+|
Accounting for entity @1s
2# )l(
Decommissioning cost X xr"Gc[
Jointly controlled assets 7gE/g`"#
Asset definition g17 fge6%
Question 4 Financial instrument 25 marks ET;-'vd
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. z[W dJN{
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. D[dI_|59a
考题1 w+gPU1|(r
(a)部分考到的主要的知识点为: GDYFhH7H
Business combination achieved in stages - subsidiary to subsidiary _b9>ZF~
Disposals - where control is retained S,f:nLT
- subsidiary to associate 5M\bH '1
Goodwill (full value method) \. YJs"<3
Intangible assets ZuT5}XxF
Investment property <=]:ED $V@
Provisions E| y
Foreign transaction v+C%t!dx
考生容易出错误的地方会出项在一下几方面: RV ),E:?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <Aqo[']
2. Whether to recognize provision for restructuring. soh9Oedml-
3. Calculation of retained earnings due to large amount of adjustments. cUr5x8<W).
考题2 Lum5Va%0
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. #6@4c5{2=4
考题3 3&zcdwPj
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. lX64IvG8+o
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <OTx79m
考题4 2 }rYH;Mx
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. qVE <voB8
—— By P2 Lecture Emily Yao R%6K xN)+@
