【P2】Report on P2 Dec 09 sitting —— Emily Yao jOV,q%)^,:
Report on P2 Dec 09 sitting TL'^@Y7X5
09年12月P2 Corporate reporting 的考题结构和相关知识点为: YBF|0A{[Y
Question 1 Consolidated statement of financial position 50 marks -*HR0:H
Professional and ethical behavior H}vq2 |MN
Question 2 Impairment of assets 2 25 marks 7XrXx:*a5
Question 3 Revenue recognition 25 marks u4hC/!
Measurement of financial liability vuN!7*d+
Events after the reporting period "h58I)O
Inventory valuation - lower of cost and NRV s 1~& PH^
Jointly controlled entity hUR>NUK@8
Accounting for entity ;XAj/6pm
Decommissioning cost J?DJA2o
Jointly controlled assets , !0-;H.Y
Asset definition ;l4 e pN
Question 4 Financial instrument 25 marks cqXP} 5
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. 6)5Akyz4V
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. <9Sg,ix't
考题1 Oc A;+}>
(a)部分考到的主要的知识点为: *e/8uFX
Business combination achieved in stages - subsidiary to subsidiary d K.k,7 R
Disposals - where control is retained /N=;3 yWF
- subsidiary to associate 3FetyW l'
Goodwill (full value method) q#pD}Xe$
Intangible assets -0P(lkylf
Investment property wB%N}bi!
Provisions S1SsJo2\
Foreign transaction NRIp@PIF:"
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. V\|V1 c
2. Whether to recognize provision for restructuring. `
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3. Calculation of retained earnings due to large amount of adjustments. A h#bj8}
考题2 ;cpQ[+$nKp
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. Wy:xiP
考题3 LKX; ^
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. Yl\p*j"Fid
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NLnfCY-h
考题4 A4Sb(X|j
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. V;@kWE>3
—— By P2 Lecture Emily Yao xQU
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