【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting .0f6b
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 3X
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Question 1 Consolidated statement of financial position 50 marks ,CA3Q.y>|
Professional and ethical behavior a.!|A(zw
Question 2 Impairment of assets 2 25 marks %q)*8
Question 3 Revenue recognition 25 marks Z/w "zCd
Measurement of financial liability H_<hZ UB
Events after the reporting period tX *}l|;(
Inventory valuation - lower of cost and NRV yi$ Jk}w
Jointly controlled entity L>Soj|WUy(
Accounting for entity #> @~3kGg
Decommissioning cost : r,o-D
Jointly controlled assets t
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Asset definition ?R VY%s;g
Question 4 Financial instrument 25 marks K\a=bA}DG
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. ?ta(` +"
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. wEJ) h1=)^
考题1 VL O !hA#
(a)部分考到的主要的知识点为: " <5su5]
Business combination achieved in stages - subsidiary to subsidiary A,'JmF$d
Disposals - where control is retained ?cdjQ@j~h
- subsidiary to associate )`B
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Goodwill (full value method)
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Intangible assets {3{cU#\QA
Investment property s GdlS&08(
Provisions #\X="' /
Foreign transaction qS{E+) P
考生容易出错误的地方会出项在一下几方面: vsL)E:0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. EA+}Rf6}
2. Whether to recognize provision for restructuring. )r^)e 4UI
3. Calculation of retained earnings due to large amount of adjustments. pk,]yi,ZF
考题2 b ?-VZA:
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. Y4.t :Uzr
考题3 <>tQa5;
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. h<8. 0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Bw;LGEHi|
考题4 qu EP"
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. /degBL+
—— By P2 Lecture Emily Yao rbw5 .NU
