【P2】Report on P2 Dec 09 sitting —— Emily Yao s+$ Q}|?u
Report on P2 Dec 09 sitting |\p j;XU
09年12月P2 Corporate reporting 的考题结构和相关知识点为: N /"{.3{W
Question 1 Consolidated statement of financial position 50 marks SJn;{X>)q
Professional and ethical behavior he;dq)-e9
Question 2 Impairment of assets 2 25 marks U ]H#MiC!
Question 3 Revenue recognition 25 marks w Dal5GJp
Measurement of financial liability \/r}]Vz
Events after the reporting period "c%0P"u
Inventory valuation - lower of cost and NRV 9<6;Hr,>G
Jointly controlled entity o,\$Zx Slm
Accounting for entity 823Y\x~>
Decommissioning cost O:;w3u7;u
Jointly controlled assets ;"5&b!=t
Asset definition l*Gvf_UH
Question 4 Financial instrument 25 marks $]/{[@5
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. aFX=C >M
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ) -I { ^(
考题1 _^Ubs>d=*
(a)部分考到的主要的知识点为: >
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Business combination achieved in stages - subsidiary to subsidiary /=nJRC 3.
Disposals - where control is retained vxBgGl
- subsidiary to associate c < :-T
Goodwill (full value method) @e.C
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Intangible assets fgp]x&5Q
Investment property l` lk-nb
Provisions cJ= 6r
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Foreign transaction ^,TO#%$iE
考生容易出错误的地方会出项在一下几方面: G:<aB
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. i
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2. Whether to recognize provision for restructuring. $Vg>I>i
3. Calculation of retained earnings due to large amount of adjustments. {I%cx Q#y
考题2 gV's=cQ
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. HmGWht6R
考题3 Uiw2oi&_
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. XJ;57
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G5BfN
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考题4 @Md/Q~>
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. TQF| a\M'
—— By P2 Lecture Emily Yao jp%S3)
