【P2】Report on P2 Dec 09 sitting —— Emily Yao vB+ '
Report on P2 Dec 09 sitting fw[y+Bi&
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 'fPdpnJ<
Question 1 Consolidated statement of financial position 50 marks qoAj]
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Professional and ethical behavior ES40?o*]x
Question 2 Impairment of assets 2 25 marks rb{P :MX
Question 3 Revenue recognition 25 marks Afk$?wk L
Measurement of financial liability } CfqG?)
Events after the reporting period n9s iX
Inventory valuation - lower of cost and NRV H'HSD,>(
Jointly controlled entity "le>_Ze_>|
Accounting for entity _SA5e3#
Decommissioning cost *_ ?dVhxf
Jointly controlled assets @$T 9Ll
Asset definition NssELMtF!g
Question 4 Financial instrument 25 marks "9n
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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. 3N_"rNKD
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. <vwk jCA`
考题1 gJM`[x`T
(a)部分考到的主要的知识点为: 85GKymz$P
Business combination achieved in stages - subsidiary to subsidiary XQS9,Hl
Disposals - where control is retained ZI=v.wa
- subsidiary to associate q /n, , !
Goodwill (full value method) GQ
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Intangible assets "Y \_
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Investment property HF(KN{0.B
Provisions q &d~
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Foreign transaction L5,NP5RC
考生容易出错误的地方会出项在一下几方面: 4rrSb*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. __.+s32SS$
2. Whether to recognize provision for restructuring. Xn{1 FJX/
3. Calculation of retained earnings due to large amount of adjustments. aE2.L;Tk?
考题2 50= {%R
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. ttu&@
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考题3 <n#DT
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. -a-(r 'Qc(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. rdJR 2
考题4 GI&h `X5,e
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. N ,z6y5Lu
—— By P2 Lecture Emily Yao o]opdw
