【P2】Report on P2 Dec 09 sitting —— Emily Yao S1D=' k]
Report on P2 Dec 09 sitting 6A,-?W'\
09年12月P2 Corporate reporting 的考题结构和相关知识点为: MclW!CmJ
Question 1 Consolidated statement of financial position 50 marks U9eb&nd
Professional and ethical behavior Qv
l3 =[S
Question 2 Impairment of assets 2 25 marks =#|K-X0d=
Question 3 Revenue recognition 25 marks T? Y/0znB*
Measurement of financial liability yTwtGo&
Events after the reporting period nYbI =_-
Inventory valuation - lower of cost and NRV 8ZPj zN>c6
Jointly controlled entity 0\2#(^
Accounting for entity r }Ec_0_lt
Decommissioning cost *N!>c&8
Jointly controlled assets X4{O/G
Asset definition L>.* ^]
Question 4 Financial instrument 25 marks C.Ty\@U
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. 5`H.{4@
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. 2~(\d\k
考题1 VYC$Q;Z
(a)部分考到的主要的知识点为: ( Y>|P
Business combination achieved in stages - subsidiary to subsidiary [) S&PK
Disposals - where control is retained l Z f =#
- subsidiary to associate aq-R#q
Goodwill (full value method) t],5{UF
Intangible assets w9 Z,3J6r
Investment property g6p :1;Evf
Provisions y $6~&X
Foreign transaction /_.1f|{B
考生容易出错误的地方会出项在一下几方面: LZF %bJv
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. &2\^S+4
2. Whether to recognize provision for restructuring. 7ts`uI<E@7
3. Calculation of retained earnings due to large amount of adjustments. Kdr7JQYzuz
考题2 *j"u~ N F
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. |];f?1
考题3 tVFydN~
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. ;2%8
tV$V
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9w:9Xz iT
考题4 5nSi29C
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. ~"8D]
—— By P2 Lecture Emily Yao )E>nr
Z
