【P2】Report on P2 Dec 09 sitting —— Emily Yao iDoDwq!l_
Report on P2 Dec 09 sitting W=JAq%yd<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: BHA923p?
Question 1 Consolidated statement of financial position 50 marks ;{#^MD MB
Professional and ethical behavior <q
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Question 2 Impairment of assets 2 25 marks sa1h%<
Question 3 Revenue recognition 25 marks E<E3&;qD
Measurement of financial liability \25/$
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Events after the reporting period !345 %,
Inventory valuation - lower of cost and NRV DC+b= IOz
Jointly controlled entity m/B6[
Accounting for entity l[Q:}y
Decommissioning cost +k\Uf*wh
Jointly controlled assets # 3$\Iu
Asset definition g7\,{Bw#E
Question 4 Financial instrument 25 marks @%/]Q<<q
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. C NsNZJ
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. @I`C#~
考题1 urBc=3Rz
(a)部分考到的主要的知识点为: 3S*AxA eg
Business combination achieved in stages - subsidiary to subsidiary t?c}L7ht
Disposals - where control is retained $e1=xSQp4
- subsidiary to associate ^n1%OzGK #
Goodwill (full value method) *\}}Bv+9
Intangible assets |re}6#TgcT
Investment property N
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Provisions .Jx9
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Foreign transaction #[{3 } %b
考生容易出错误的地方会出项在一下几方面: = ?D(g
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8:=
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2. Whether to recognize provision for restructuring. Z@a9mFI?
3. Calculation of retained earnings due to large amount of adjustments. O7d$YB_'
考题2 ,`D
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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. fKH7xu!V4+
考题3 Byl^? 5
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. VKp*9 %9
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r;BT,jiX
考题4 mw$r$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. K6/ @]y%Wr
—— By P2 Lecture Emily Yao -l~Z0 U>^
