【P2】Report on P2 Dec 09 sitting —— Emily Yao <9\_b 6
Report on P2 Dec 09 sitting YHvmo@
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2=["jP!B
Question 1 Consolidated statement of financial position 50 marks tnRq?
Professional and ethical behavior gbXzD`WQ
Question 2 Impairment of assets 2 25 marks #V4_. t#
Question 3 Revenue recognition 25 marks A' dt
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Measurement of financial liability 5OpK~f5
Events after the reporting period He"> kJx
Inventory valuation - lower of cost and NRV < :RU,
Jointly controlled entity >jN)9}3>-#
Accounting for entity X a9G;J$
Decommissioning cost .!nFy`
Jointly controlled assets qI8{
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Asset definition mR8&9]g&
Question 4 Financial instrument 25 marks 4V43(G
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. ?>4^e:
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. B O/2kL8*
考题1 sI9~TZ :
(a)部分考到的主要的知识点为: a l#yc
Business combination achieved in stages - subsidiary to subsidiary = 1`
Disposals - where control is retained ',J3^h!b
- subsidiary to associate ~l {CUQU
Goodwill (full value method) D?X97jNm
Intangible assets }6^ (
Investment property ?%oPWmj}
Provisions vERsrg;(
Foreign transaction Fc 5g~T
考生容易出错误的地方会出项在一下几方面: BE%#4c
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. olK%TM[Y
2. Whether to recognize provision for restructuring. F
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3. Calculation of retained earnings due to large amount of adjustments. &*/X*!_HK
考题2 Er~5\9,/<]
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. Hr96sN.R
考题3 l$z o3[
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. |` :Uww+3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /F/`?=1<$
考题4 0($MN]oZa
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. -!wm]kx
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—— By P2 Lecture Emily Yao ")x9A&
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