【P2】Report on P2 Dec 09 sitting —— Emily Yao > O
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Report on P2 Dec 09 sitting ~9#x=nU:+V
09年12月P2 Corporate reporting 的考题结构和相关知识点为: /|H9Gm
Question 1 Consolidated statement of financial position 50 marks ]s
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Professional and ethical behavior ?GhMGpd Mq
Question 2 Impairment of assets 2 25 marks 7hPw a3D^
Question 3 Revenue recognition 25 marks :IJ<Mmb
Measurement of financial liability v)gMNzt
Events after the reporting period o%;ly
Inventory valuation - lower of cost and NRV ,3-^EfccW
Jointly controlled entity 6:; >id${
Accounting for entity
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Decommissioning cost yVGf[ ~X
Jointly controlled assets &!WRa@x0I
Asset definition ae@! M
Question 4 Financial instrument 25 marks d2gYB qag
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Dic|n@_Fy
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 Hsv)]
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(a)部分考到的主要的知识点为: 5cU: w c
Business combination achieved in stages - subsidiary to subsidiary u=]*,,5<
Disposals - where control is retained HRM-r~2:-]
- subsidiary to associate 2.MUQ;O
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Goodwill (full value method) gd qBT]j
Intangible assets XSK<hr0m
Investment property 0#uB[N
Provisions =23@"ji@D
Foreign transaction P,-5af*;
考生容易出错误的地方会出项在一下几方面: ]e"!ZR?XJ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Kj3Gm>B<y
2. Whether to recognize provision for restructuring. ohe[rV>EX
3. Calculation of retained earnings due to large amount of adjustments. NR8`nc1~
考题2 Lr8|S
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. 'yA/sZ
考题3 _$D!"z7i
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. ,1Z([R*
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. >!' ]w{G
考题4 kRX?o'U~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. #s\kF *
—— By P2 Lecture Emily Yao 5}]+|d;
