【P2】Report on P2 Dec 09 sitting —— Emily Yao "^_9t'0
Report on P2 Dec 09 sitting 1#9qP~#]'{
09年12月P2 Corporate reporting 的考题结构和相关知识点为: yU`"]6(@[
Question 1 Consolidated statement of financial position 50 marks x =7hOI5u
Professional and ethical behavior -b'93_ZTu:
Question 2 Impairment of assets 2 25 marks A 14
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Question 3 Revenue recognition 25 marks ~Y]*TP
Measurement of financial liability sz4)xJgF (
Events after the reporting period "N\> v# >C
Inventory valuation - lower of cost and NRV t
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Jointly controlled entity [+dOgyK
Accounting for entity `3GC}u>}
Decommissioning cost o0t/
Jointly controlled assets X -[_g!pV
Asset definition T"ors]eI
Question 4 Financial instrument 25 marks S^ ij
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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. `hJSo?G>
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. ]"? +R +
考题1 $#E? `At{I
(a)部分考到的主要的知识点为: }H2<w-,+
Business combination achieved in stages - subsidiary to subsidiary M8j%bmd( ,
Disposals - where control is retained 29#& q`J
- subsidiary to associate XoI,m8A
Goodwill (full value method) LU
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Intangible assets 2
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Investment property 3N%%69JN)
Provisions *p )1c_
Foreign transaction 'fB/6[bd
考生容易出错误的地方会出项在一下几方面: m E<n=g=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HivmKn`
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. % heX06
考题2 J<8~w; i
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. uEp
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考题3 Z[+H$ =$%
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. p%Zx<=f-_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. oB$7m4xO\
考题4 K5(:UIWx
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. ~xz3- a/
—— By P2 Lecture Emily Yao eq>E<X#<
