【P2】Report on P2 Dec 09 sitting —— Emily Yao BP j?l
Report on P2 Dec 09 sitting ; s(b d#Q
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Pt85q?- >
Question 1 Consolidated statement of financial position 50 marks mW]dhY 3X
Professional and ethical behavior KGOhoiR9:C
Question 2 Impairment of assets 2 25 marks KGDN)@D
Question 3 Revenue recognition 25 marks cS Lj\'`b
Measurement of financial liability q+[ )i6!?
Events after the reporting period g5# Lo Gc
Inventory valuation - lower of cost and NRV \j!/l
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Jointly controlled entity GI{EP& C
Accounting for entity Zsapu1HoL\
Decommissioning cost b$;oty9Y
Jointly controlled assets \X\< +KU
Asset definition t8Pf ~v
Question 4 Financial instrument 25 marks o;wSG81
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. J jZB!Lg=
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ,W+=N"`a'
考题1 9Pg6,[*u
(a)部分考到的主要的知识点为: N^B7<~
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Business combination achieved in stages - subsidiary to subsidiary _t,aPowX
Disposals - where control is retained %H?B5y
- subsidiary to associate rbOJ;CK
Goodwill (full value method) Ag T)J
Intangible assets Wj 3i*x$
Investment property Z[[*:9rY|
Provisions DCa[?|Y
Foreign transaction n]vCvmt
考生容易出错误的地方会出项在一下几方面: 3KqRw (BK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. IJ+}
2. Whether to recognize provision for restructuring. t0cS.hi
3. Calculation of retained earnings due to large amount of adjustments. 2Rys :$
考题2 \6GNKeN
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. 6{d?3Jk
考题3 +uF}mZ S^
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. /Q9Cvj)"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _ LgP
考题4 r[):'ys,C
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. :)Es]wA#HZ
—— By P2 Lecture Emily Yao
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