【P2】Report on P2 Dec 09 sitting —— Emily Yao qV=O;
Report on P2 Dec 09 sitting < S_0=U
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Q3r]T.].h
Question 1 Consolidated statement of financial position 50 marks 4 Zjd g`
Professional and ethical behavior !d0$cF ):
Question 2 Impairment of assets 2 25 marks e?\Od}
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Question 3 Revenue recognition 25 marks %AV3eqghCg
Measurement of financial liability z@~Z Mk
Events after the reporting period Uq=Rz8hLM
Inventory valuation - lower of cost and NRV .yzX w8~S
Jointly controlled entity / /G&= i$
Accounting for entity ^`-Hg= d
Decommissioning cost =PU@'O G
Jointly controlled assets %to
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Asset definition }+ W5Snx
Question 4 Financial instrument 25 marks 3 b?-83a
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. KW0KXO06a
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. -Hi_g@i*XW
考题1 ABE
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(a)部分考到的主要的知识点为: W OYZ
Business combination achieved in stages - subsidiary to subsidiary F 0m[ls$
Disposals - where control is retained C _W ]3
- subsidiary to associate 7DW-brd
Goodwill (full value method) ,0L< w a
Intangible assets z:n
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Investment property "{{@N4^
Provisions PC=s:`Y}R
Foreign transaction T~>&m~} +
考生容易出错误的地方会出项在一下几方面: ?#5)TAW
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \ }-v
2. Whether to recognize provision for restructuring. v&^N +>p
3. Calculation of retained earnings due to large amount of adjustments. #.j:P#
考题2 ZZL%5{ w_
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. d76C ]R5L
考题3 xoSBMf
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. esTK4z]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. c1]\.s
考题4 X bV?=
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. z ISy\uka
—— By P2 Lecture Emily Yao B*Q.EKD8s
