【P2】Report on P2 Dec 09 sitting —— Emily Yao |.nWy"L
Report on P2 Dec 09 sitting 5*Iz3vTq
09年12月P2 Corporate reporting 的考题结构和相关知识点为: !gQ(1u|r
Question 1 Consolidated statement of financial position 50 marks I65 GUX#DV
Professional and ethical behavior :b)@h|4
Question 2 Impairment of assets 2 25 marks S@-X?Lu
Question 3 Revenue recognition 25 marks RlI qH;n
Measurement of financial liability 8Wp1L0$B
Events after the reporting period )+R3C%
Inventory valuation - lower of cost and NRV ( h,F{7
Jointly controlled entity -8e tH&
Accounting for entity J1MnkxJmpQ
Decommissioning cost 13
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Jointly controlled assets s#49pD N
Asset definition K*
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Question 4 Financial instrument 25 marks U t@)<N
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ^T>.04";x
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. :7*\|2z
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考题1 EJY: C9W
(a)部分考到的主要的知识点为: BtZm_SeA
Business combination achieved in stages - subsidiary to subsidiary 'iK*#b8l
Disposals - where control is retained CKgyv%T5m:
- subsidiary to associate vUA`V\
Goodwill (full value method) {+}L c$O#C
Intangible assets d^>s e'ya
Investment property AP@d2{" m}
Provisions <
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Foreign transaction T3 Fh7S /
考生容易出错误的地方会出项在一下几方面: qpCi61lTDJ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GrIdQi ^8
2. Whether to recognize provision for restructuring. =wc[ r?7
3. Calculation of retained earnings due to large amount of adjustments. $R4\jIew V
考题2 L}nc'smvM
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. #k, kpL<a
考题3 R
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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. O[5ti=W
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h~t]WN
考题4 bN)?szh&Y
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.
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—— By P2 Lecture Emily Yao \GP c_m:qL
