【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting 0)|Q6*E>
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |%1?3Mpn
Question 1 Consolidated statement of financial position 50 marks y ,=du
Professional and ethical behavior p_{
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Question 2 Impairment of assets 2 25 marks fr[3:2g-_
Question 3 Revenue recognition 25 marks -kp swP
Measurement of financial liability T@
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Events after the reporting period ~9=aT1S|
Inventory valuation - lower of cost and NRV ]JE TeZ^/
Jointly controlled entity x0Yse:RE^
Accounting for entity #z!^ <,
Decommissioning cost G^ wtE90
Jointly controlled assets LZ U$
Asset definition X l_Uz8Hp
Question 4 Financial instrument 25 marks ,e`'4H
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. w!SkWS b,~
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. 'Z&;uv,l
考题1 I]nHbghcW
(a)部分考到的主要的知识点为: M2@b1;
Business combination achieved in stages - subsidiary to subsidiary C+{ l7QT$t
Disposals - where control is retained K93p"nHN
- subsidiary to associate zf [`~g
Goodwill (full value method) )US:.7A[.
Intangible assets @kFu*"
Investment property N ]N4^
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Provisions ]3Dl)[R
Foreign transaction wmU0E/{9]
考生容易出错误的地方会出项在一下几方面: B[5r|d'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;AJTytE>%
2. Whether to recognize provision for restructuring. tM p =-"
3. Calculation of retained earnings due to large amount of adjustments. QHt4",Ij
考题2 2Y!S_Hw8
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Bi3+)k>u7
考题3 /`np Qg-
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. vuQ%dDxI
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. i/So6jW
考题4 wnLi2k/Dt<
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. oU6y4yO
—— By P2 Lecture Emily Yao [5$w=u"j
