【P2】Report on P2 Dec 09 sitting —— Emily Yao Y1 h)aQ5{
Report on P2 Dec 09 sitting 5GM-*Ak @
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :K6JrS
Question 1 Consolidated statement of financial position 50 marks @5^&&4>N
Professional and ethical behavior 9O 'j+?(`@
Question 2 Impairment of assets 2 25 marks FaeKDbLJr
Question 3 Revenue recognition 25 marks R;!,(l
Measurement of financial liability ^sf,mM~D
Events after the reporting period bG]0 |
Inventory valuation - lower of cost and NRV hVF^ "$
Jointly controlled entity 7 FE36Ub9
Accounting for entity fmixWL7.Zg
Decommissioning cost /9pxEidVAS
Jointly controlled assets #Nh'1@@
Asset definition a^%)6E.[,
Question 4 Financial instrument 25 marks
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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. /wLBmh1"
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. 7W)W9=&BT
考题1 ;].X;Ky <
(a)部分考到的主要的知识点为: blQ&QQL
Business combination achieved in stages - subsidiary to subsidiary }<^mUG
Disposals - where control is retained _^&
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- subsidiary to associate 8{ZTHY -
Goodwill (full value method) xE 8?%N U
Intangible assets *\XOQWrF
Investment property $E@n;0 P
Provisions #+ch
Foreign transaction 4:/V|E\D
考生容易出错误的地方会出项在一下几方面: 67(s\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. NF&Sv
2. Whether to recognize provision for restructuring. 1'o[9-
3. Calculation of retained earnings due to large amount of adjustments. C][$0
考题2 j,.M!q]
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. WK6,K 92
考题3 c]u ieig0~
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. y$%oR6 K7-
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9E
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考题4 v^JzbO~|gj
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. Bz f R8mD
—— By P2 Lecture Emily Yao fn,n 'E]
