【P2】Report on P2 Dec 09 sitting —— Emily Yao ^le<}
Report on P2 Dec 09 sitting u=Fv 2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: { .n"Z
Question 1 Consolidated statement of financial position 50 marks OBgkpx*Q
Professional and ethical behavior [l:x'_y
Question 2 Impairment of assets 2 25 marks pE w"8U
Question 3 Revenue recognition 25 marks 2^XGGB0
Measurement of financial liability fTzvmC: g7
Events after the reporting period "lQ*1.i
Inventory valuation - lower of cost and NRV XoXM ^*Vk
Jointly controlled entity d[[]P X
Accounting for entity _my"%@n
Decommissioning cost ;1#H62Z*
Jointly controlled assets (w&F/ynO:
Asset definition ::o lN
Question 4 Financial instrument 25 marks Ulhk$CPA
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. ~Xr=4V :a+
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!vax)%-\
考题1 agkA}O
(a)部分考到的主要的知识点为: mCRt8 rY;
Business combination achieved in stages - subsidiary to subsidiary :Y-{Kn6` _
Disposals - where control is retained R[Ll59-
- subsidiary to associate TP VVck-T8
Goodwill (full value method) -\+s#kE:
Intangible assets CF&NFSti^
Investment property R{RwTN<
Provisions <m:m &I
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Foreign transaction KgV3
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考生容易出错误的地方会出项在一下几方面: ODZ5IO}v
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. BNz 5lrfq
2. Whether to recognize provision for restructuring. ]&?Y~"{cD
3. Calculation of retained earnings due to large amount of adjustments. I6~pV@h^=
考题2 z25lZI" X`
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. QFfK0X8cC
考题3 hZ[E7=NTQ^
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. Yv
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ^<;V]cY`
考题4 0?sRDYaX;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. J~=n`pW
—— By P2 Lecture Emily Yao |}2 3>l7
