【P2】Report on P2 Dec 09 sitting —— Emily Yao zF(I#|Vo
Report on P2 Dec 09 sitting O} QTg
09年12月P2 Corporate reporting 的考题结构和相关知识点为: G(|ki9^@"9
Question 1 Consolidated statement of financial position 50 marks I9ubV
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Professional and ethical behavior GKtG#jZ&
Question 2 Impairment of assets 2 25 marks Gs.id^Sf
Question 3 Revenue recognition 25 marks N(]6pG=
Measurement of financial liability RMmDcvM"k
Events after the reporting period ,S :LhgSP
Inventory valuation - lower of cost and NRV a7nbGqsx
Jointly controlled entity Am!$\T%2
Accounting for entity !u~( \ Rb;
Decommissioning cost 4&r^mGs,
Jointly controlled assets =wPl;SDf!
Asset definition hPx=3L$
Question 4 Financial instrument 25 marks Gu|}
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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. yu<sd}@
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. ,K6s'3O(LW
考题1 tH2y:o 72
(a)部分考到的主要的知识点为: XJC|6"n
Business combination achieved in stages - subsidiary to subsidiary }X)mZyM [
Disposals - where control is retained 1N1MD@C?P
- subsidiary to associate ,F.\ z^\{
Goodwill (full value method) 2ME3= C
Intangible assets :u
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Investment property eL #pS=
Provisions fZ ]Y
Foreign transaction 8{@|M l
考生容易出错误的地方会出项在一下几方面: &2Q 4{i
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HzF
2. Whether to recognize provision for restructuring. *rK}Ai
3. Calculation of retained earnings due to large amount of adjustments. UOZ"#cQ
考题2 uYhm
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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. gsq lWfa
考题3 : 7<spd(%"
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. yK_$6EtNKj
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. cMsm[D{b
考题4 hoD (G X
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. YbND 2 i
—— By P2 Lecture Emily Yao VjBV2 x
