【P2】Report on P2 Dec 09 sitting —— Emily Yao W#'c6Hq2c
Report on P2 Dec 09 sitting aA%$<ItH
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9B Lz
Question 1 Consolidated statement of financial position 50 marks 4s* P5w_'/
Professional and ethical behavior q ,d]i/T
Question 2 Impairment of assets 2 25 marks rBs7,h
Question 3 Revenue recognition 25 marks "Ks% !
Measurement of financial liability $V?zJ:a>L
Events after the reporting period [ $?S9)Xd
Inventory valuation - lower of cost and NRV d T/*O8
Jointly controlled entity #
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Accounting for entity YU76(S9 0#
Decommissioning cost ;3\F b 3d
Jointly controlled assets &dvJg
Asset definition 9In&vF7$
Question 4 Financial instrument 25 marks 6f 6_ztTL
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. WlP@ Tm5g/
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. Ndi'b_Sh\
考题1 3f 's>+,#%
(a)部分考到的主要的知识点为: &{&lC BN
Business combination achieved in stages - subsidiary to subsidiary O|,+@qtH
Disposals - where control is retained wd*T"V3
- subsidiary to associate vJ GxD\h
Goodwill (full value method) #Vn=(U4}!_
Intangible assets 7x9YA$
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Investment property Tv3 ZNh
Provisions doc5;?6
Foreign transaction b
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考生容易出错误的地方会出项在一下几方面: ml=1R >#'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~QBf78@Gf
2. Whether to recognize provision for restructuring. lGG 1d
3. Calculation of retained earnings due to large amount of adjustments. H#U{i
考题2 R ;5w*e}?5
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;u;hQxs
考题3 y(.WK8
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. ;~~Oc
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. d;
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考题4 HT?`PG
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. 3}g?d/^E3
—— By P2 Lecture Emily Yao rA*,)I_v@
