【P2】Report on P2 Dec 09 sitting —— Emily Yao U`YPzZp_
Report on P2 Dec 09 sitting D1w;cV7/d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: J
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Question 1 Consolidated statement of financial position 50 marks NQB a+N
Professional and ethical behavior 8{DZew /
Question 2 Impairment of assets 2 25 marks f3 _-{<FZ
Question 3 Revenue recognition 25 marks $ZnLY uGb
Measurement of financial liability X} "Ic@8
Events after the reporting period ":=\ ci]e%
Inventory valuation - lower of cost and NRV )v\zaz
Jointly controlled entity 2AYV9egZ
Accounting for entity `N;}G f-'
Decommissioning cost %{M_\ Ae#
Jointly controlled assets OYnxEdo7
Asset definition $H\[yg>4
Question 4 Financial instrument 25 marks ZiR },F /
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. Q= B>Q
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. U(xN}Y ?
考题1 q47>RWMh%
(a)部分考到的主要的知识点为: u.\F
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Business combination achieved in stages - subsidiary to subsidiary Hlh`d
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Disposals - where control is retained R'Gka1v
- subsidiary to associate ub/Z'!
Goodwill (full value method) 5hxG\f#}?
Intangible assets l]g
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Investment property \xCI8 *W
Provisions pFB^l|\ ]
Foreign transaction fEv`iXZG
考生容易出错误的地方会出项在一下几方面: pJg'$iR!/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. WFr;z*
2. Whether to recognize provision for restructuring. ,\){-H/n
3. Calculation of retained earnings due to large amount of adjustments. ig-V^P
考题2 #|9 2 +
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. JD\yl[ac%
考题3 &*Sgyk
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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. 8-JOfq }s
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g4eEkG`XTS
考题4 d# tqa`@~
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. k<&zVV '
—— By P2 Lecture Emily Yao Uzi.CYVs%
