【P2】Report on P2 Dec 09 sitting —— Emily Yao *.
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Report on P2 Dec 09 sitting KT
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: [
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Question 1 Consolidated statement of financial position 50 marks JP 8v2)
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Professional and ethical behavior 2LH.I f
Question 2 Impairment of assets 2 25 marks /f
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Question 3 Revenue recognition 25 marks U6oab9C?k
Measurement of financial liability |C;*GeyS;J
Events after the reporting period ,T7(!)dR
Inventory valuation - lower of cost and NRV SL>0 _
Jointly controlled entity x<{)xP+|
Accounting for entity j~Ubpf
Decommissioning cost )"<:Md$7
Jointly controlled assets a5%IjgQ&z
Asset definition (+0yZ7AZ
Question 4 Financial instrument 25 marks gnU##Km|
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. j es[ a
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 5K?%Eo72!=
考题1 WhR'MkfL
(a)部分考到的主要的知识点为: 44cy_
Business combination achieved in stages - subsidiary to subsidiary %R 1$M318
Disposals - where control is retained O.+X,CQG*
- subsidiary to associate <4P"1#nHQ+
Goodwill (full value method) h-[FUPfuw
Intangible assets B!z5P" C(~
Investment property {siIRl2&
Provisions MM4Eq>F/
Foreign transaction )wz3 m L
考生容易出错误的地方会出项在一下几方面: $9O%,U@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. OAtn.LU
2. Whether to recognize provision for restructuring. #me'1/z
3. Calculation of retained earnings due to large amount of adjustments. zi ui
考题2 HCKj8-*
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. &sJ%ur+G
考题3 *1
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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. Tof H =d
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. S`GM#( t@_
考题4 Md ,KW#
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. 3L(vZ2&
—— By P2 Lecture Emily Yao }z8HS<
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