【P2】Report on P2 Dec 09 sitting —— Emily Yao FCkf#
Report on P2 Dec 09 sitting "U \JV)N
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,<:!NF9
Question 1 Consolidated statement of financial position 50 marks K6ol
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Professional and ethical behavior @X3{
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Question 2 Impairment of assets 2 25 marks ",)Qc!^P$
Question 3 Revenue recognition 25 marks b}Zd)2 G
Measurement of financial liability xTGxvGv8
Events after the reporting period @JW@-9/
Inventory valuation - lower of cost and NRV 1bw{q.cmD
Jointly controlled entity P 4T h_B7
Accounting for entity hb{ u' =
Decommissioning cost (8ht*b.5K
Jointly controlled assets h!m_PgRSs
Asset definition &gI ~LP
Question 4 Financial instrument 25 marks M4 WiT<|]R
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. V#jWege
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. {Ha8]y
考题1 qp}Ma8 +
(a)部分考到的主要的知识点为: !pJeA)W;
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained .SWt3|Pi5
- subsidiary to associate .IJ_jt-^d
Goodwill (full value method) X";@T.ZGut
Intangible assets >Yt/]ta4+
Investment property ;=? ~
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Provisions KLX/O1B
Foreign transaction f7I{Wf
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考生容易出错误的地方会出项在一下几方面: "@9? QI}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. vLxQ *50v$
2. Whether to recognize provision for restructuring. Er k?}
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3. Calculation of retained earnings due to large amount of adjustments. $x6$* K(F
考题2 d(:3
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. -8N|xQ 378
考题3 <A9y9|>o
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. 8?Z4-6!{V,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *. & HD6Qr
考题4 * H[Iq !@
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. QKE9R-K TE
—— By P2 Lecture Emily Yao R<x'l=,D(
