【P2】Report on P2 Dec 09 sitting —— Emily Yao < W&~tVv
Report on P2 Dec 09 sitting W: EX L@
09年12月P2 Corporate reporting 的考题结构和相关知识点为: J`"1Dl
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Question 1 Consolidated statement of financial position 50 marks @
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Professional and ethical behavior `yC
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Question 2 Impairment of assets 2 25 marks Wg}#{[4
Question 3 Revenue recognition 25 marks 9`09.`U9[
Measurement of financial liability KE5f`h
Events after the reporting period K5 w22L^=+
Inventory valuation - lower of cost and NRV w y
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Jointly controlled entity 9 sT?"(=
Accounting for entity Wm3H6o*
Decommissioning cost Ogjjjy84vM
Jointly controlled assets ;W+.]_$6)T
Asset definition u\t ;
Question 4 Financial instrument 25 marks b0KorUr
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. c~C :"g.y
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 3q1O:b^eo
考题1 9qqEr~
(a)部分考到的主要的知识点为: n+!.0d}6
Business combination achieved in stages - subsidiary to subsidiary (.n"
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Disposals - where control is retained `_v-Y`Z
- subsidiary to associate '0o`<xW
Goodwill (full value method) ,:L}S03k
Intangible assets p.l]% \QI
Investment property |f zo$Bq
Provisions LI
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Foreign transaction xaeY^"L
考生容易出错误的地方会出项在一下几方面: YDQV,`S7
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0 1w=;Q
2. Whether to recognize provision for restructuring. j, G/[V
3. Calculation of retained earnings due to large amount of adjustments. H%%#^rb^
考题2 M#|T Qa N
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. {yG)Ii
考题3 &.4lhfI+(Q
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. s V77WF
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. pP ".?|n
考题4 BtqJkdK!;1
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. IGB>8$7
—— By P2 Lecture Emily Yao L)w& f
