【P2】Report on P2 Dec 09 sitting —— Emily Yao J4aB Pq`
Report on P2 Dec 09 sitting &`!^Zq vG
09年12月P2 Corporate reporting 的考题结构和相关知识点为: $nPAm6 mH
Question 1 Consolidated statement of financial position 50 marks `G$1n#&
Professional and ethical behavior 51xk>_Hm}|
Question 2 Impairment of assets 2 25 marks A3{0q>CC
Question 3 Revenue recognition 25 marks lMifp K
Measurement of financial liability `<fh+*
Events after the reporting period %y<]Yzv.
Inventory valuation - lower of cost and NRV ..<3%fL3
Jointly controlled entity :c] `D >
Accounting for entity ,)fkr]`<
Decommissioning cost * fc-gAj
Jointly controlled assets RBGX_v?
Asset definition HY}j!X
Question 4 Financial instrument 25 marks r\M9_s8
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. <{J5W6
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. w4:\N U
考题1 hOk0 0az
(a)部分考到的主要的知识点为: Is.WZY a
Business combination achieved in stages - subsidiary to subsidiary -1r2 K
Disposals - where control is retained |m
G7XL,
- subsidiary to associate Iw=Sq8
Goodwill (full value method) @xWdO,#
Intangible assets nBL j [
Investment property n \G Ry'
Provisions 4dh+
Foreign transaction B |{I:[
考生容易出错误的地方会出项在一下几方面: (Xx n\*S
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;[0 &G6g
2. Whether to recognize provision for restructuring. GH 4iuPh]
3. Calculation of retained earnings due to large amount of adjustments. nKh&-E
考题2 m:CTPzAt
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ~Gv#iRi>
考题3 & eZfQ27$
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. X" R<J#4
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +5p{5 q(o
考题4 i6PM<X,{;
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. N
X6nQ
—— By P2 Lecture Emily Yao DPHQ,dkp
