【P2】Report on P2 Dec 09 sitting —— Emily Yao Jc
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Report on P2 Dec 09 sitting a B MV6'
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9D=X3{be#
Question 1 Consolidated statement of financial position 50 marks hOZTD 0
Professional and ethical behavior R--s
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Question 2 Impairment of assets 2 25 marks PDA9.b<q0
Question 3 Revenue recognition 25 marks .U|'KCM9m
Measurement of financial liability !9$}1_,is
Events after the reporting period ineSo8| @
Inventory valuation - lower of cost and NRV fcF |
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Jointly controlled entity t8 55 |
Accounting for entity y|MhV/P04
Decommissioning cost ;r"r1'a+@
Jointly controlled assets 4C_1wk('
Asset definition WR#h~N
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Question 4 Financial instrument 25 marks OQ_< V xz
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. JB' tc!!*
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. h'h 8Mm
考题1 qtZzJ>Y
(a)部分考到的主要的知识点为: Khi6z& B
Business combination achieved in stages - subsidiary to subsidiary gTTKjlI [
Disposals - where control is retained AU`z.Isf
- subsidiary to associate M\CzV$\y
Goodwill (full value method) Ar/P%$Zfq
Intangible assets We} 9'X}
Investment property c)^A|{,G
Provisions ?87\_wL/j
Foreign transaction }[PwA[k'
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. z$%8'
2. Whether to recognize provision for restructuring. k}< H
3. Calculation of retained earnings due to large amount of adjustments. -YQS\@?
考题2 s-WZ3g
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. MDIPoS3BRa
考题3 j 1{` }\ e
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. k n>qX{W
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 PV"\9OIKb.
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. LXby(|< j
—— By P2 Lecture Emily Yao F{ v T^/
