【P2】Report on P2 Dec 09 sitting —— Emily Yao <,3a3
Report on P2 Dec 09 sitting . wEd"A&j
09年12月P2 Corporate reporting 的考题结构和相关知识点为: uanhr)Ys
Question 1 Consolidated statement of financial position 50 marks gDQ^)1k
Professional and ethical behavior B?eCe}*f;B
Question 2 Impairment of assets 2 25 marks zq 3\}9
Question 3 Revenue recognition 25 marks JK7G/]j+Ez
Measurement of financial liability A9KET$i@v
Events after the reporting period R~TTL
Inventory valuation - lower of cost and NRV yJ[0WY8<kC
Jointly controlled entity AVsDt2A
Accounting for entity NlA,'`,
Decommissioning cost bbDZ# DK"
Jointly controlled assets uP`Z12&
Asset definition h/QXPdV
Question 4 Financial instrument 25 marks $g^@AdE%
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. on!,c>nNa
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. l]
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考题1 +r�
(a)部分考到的主要的知识点为: rX U
Business combination achieved in stages - subsidiary to subsidiary |QF7
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Disposals - where control is retained & pxg.
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- subsidiary to associate [7:,?$tC
Goodwill (full value method) *l(7D(#
Intangible assets \ ,'m</o~,
Investment property : p1u(hflS
Provisions = 1@u
Foreign transaction ,5P0S0*{
考生容易出错误的地方会出项在一下几方面: O0*p0J
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mtpeRVcF
2. Whether to recognize provision for restructuring. :;v~%e{k
3. Calculation of retained earnings due to large amount of adjustments. =bAx,,D#
考题2 [>vLf2OID
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. . o6Or :L
考题3 \:P>le'1
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.
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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. j}#w )M
考题4 A\*>TN>s
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. W Tcw 4
—— By P2 Lecture Emily Yao `{gHA+B
