【P2】Report on P2 Dec 09 sitting —— Emily Yao m$ VCCDv
Report on P2 Dec 09 sitting 0py29>"t
09年12月P2 Corporate reporting 的考题结构和相关知识点为: q b$M.-\ne
Question 1 Consolidated statement of financial position 50 marks h\4enu9[RL
Professional and ethical behavior *-&+;|mM
Question 2 Impairment of assets 2 25 marks CQs,G8 \/
Question 3 Revenue recognition 25 marks -Np}<O`./
Measurement of financial liability QsBC[7<jd-
Events after the reporting period Bo;
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Inventory valuation - lower of cost and NRV #i= m%>zjN
Jointly controlled entity 'u9y\vUy
Accounting for entity %GGSd0
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Decommissioning cost Z fd `Fu
Jointly controlled assets =
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Asset definition M63t4; 0A
Question 4 Financial instrument 25 marks d
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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. QTU
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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. hX: yn:P~
考题1 |(=b
(a)部分考到的主要的知识点为: n2Y a'YF
Business combination achieved in stages - subsidiary to subsidiary W^i[7 r
Disposals - where control is retained _e "
- subsidiary to associate 6('CB|ga
Goodwill (full value method) )B
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Intangible assets zh5 ovA%
Investment property 1-.(p A'
Provisions 5Vr#>W
Foreign transaction x,c\q$8yH
考生容易出错误的地方会出项在一下几方面: ~<"{u-q#K
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ,U>G$G^
2. Whether to recognize provision for restructuring. 71Y3.1+
3. Calculation of retained earnings due to large amount of adjustments. \CBL[X5tr
考题2 s14 ot80)
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. Q zY5S0
考题3 bp'\nso/
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. y24/lc
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >+@EU)
考题4 6 )lWuY]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. q:m qA$n
—— By P2 Lecture Emily Yao j2oU
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