【P2】Report on P2 Dec 09 sitting —— Emily Yao m(P]k'ZH?
Report on P2 Dec 09 sitting PQE =D0
09年12月P2 Corporate reporting 的考题结构和相关知识点为: /g.U&oI]D
Question 1 Consolidated statement of financial position 50 marks ,`sv1xwd
Professional and ethical behavior ?\n >
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Question 2 Impairment of assets 2 25 marks 3$
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Question 3 Revenue recognition 25 marks H K% 7g
Measurement of financial liability ~F#j#n(=`q
Events after the reporting period 7-V/RChBm
Inventory valuation - lower of cost and NRV 5~S5F3
Jointly controlled entity Zb#u0Tq
Accounting for entity lk =<A"^S
Decommissioning cost o#N+Y?O
Jointly controlled assets dQG=G% W
Asset definition dD@(z: 5M\
Question 4 Financial instrument 25 marks uEx-]F
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. wKY_Bo/d
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%{+QwzZ[j
考题1 DW3G
(a)部分考到的主要的知识点为: FC4 wwzb
Business combination achieved in stages - subsidiary to subsidiary R^e'}+Z
Disposals - where control is retained CU~PT.
- subsidiary to associate _ WbxH
Goodwill (full value method) $Z> 'Jp
Intangible assets 3r1*m
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Investment property VS|2|n1<6
Provisions DIUjn;>k8
Foreign transaction TJ* T:?>e
考生容易出错误的地方会出项在一下几方面: q0 \6F^;M
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ,iwp,=h=
2. Whether to recognize provision for restructuring. /<BI46B\
3. Calculation of retained earnings due to large amount of adjustments. :2)/FPL6
考题2 bQ5\ ]5M
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. B|X!>Q<g
考题3 `qwBn=
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. kvj#c
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. y~HP>~ Oh
考题4 =?`c=z3~i$
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. "^iYLQOC
—— By P2 Lecture Emily Yao t ZB<on<.)
