【P2】Report on P2 Dec 09 sitting —— Emily Yao 8g5V,3_6
Report on P2 Dec 09 sitting hBCR] ='
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: -Q`C q |s
Question 1 Consolidated statement of financial position 50 marks W<gD6+=8
Professional and ethical behavior /.Wc_/
Question 2 Impairment of assets 2 25 marks '}O!2W&Y]%
Question 3 Revenue recognition 25 marks oa9)Dv
Measurement of financial liability ?\yB)Nd y
Events after the reporting period $k(9 U\y-
Inventory valuation - lower of cost and NRV V}`M<A6:
Jointly controlled entity Ry%YM ,K3
Accounting for entity f0F#Yi{fw
Decommissioning cost c57b f
Jointly controlled assets M5+W$W
Asset definition $o+&Y5:
Question 4 Financial instrument 25 marks oBUh]sR{.
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. )b9I@)C
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. UIw?;:Y
考题1 $u,G Vq~
(a)部分考到的主要的知识点为: m0iV m|
Business combination achieved in stages - subsidiary to subsidiary ~ iT{8
Disposals - where control is retained M-91
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- subsidiary to associate dt.-
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Goodwill (full value method) QBj Y&(vY
Intangible assets
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Investment property lIy/;hIc
Provisions mSj76' L#
Foreign transaction j[T%'%
考生容易出错误的地方会出项在一下几方面: xXa#J)'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xhD$e=
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2. Whether to recognize provision for restructuring. `1p?*9Ssn
3. Calculation of retained earnings due to large amount of adjustments. xucIjPi]
考题2 Alh?0 Fk3)
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. LsotgQ8
考题3 w2<*$~C]
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. {1 HB!@%,(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 3z$\&&
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考题4 9t\
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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. i~AJ.@
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—— By P2 Lecture Emily Yao bf c.rZ
