【P2】Report on P2 Dec 09 sitting —— Emily Yao i\x@ s>@x}
Report on P2 Dec 09 sitting X(Z(cY(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 4P #4R B
Question 1 Consolidated statement of financial position 50 marks 9I''$DV f
Professional and ethical behavior wZ=@0al
Question 2 Impairment of assets 2 25 marks |<uBJ-5
Question 3 Revenue recognition 25 marks 9ZuKED
Measurement of financial liability 35:RsL
Events after the reporting period .0MY$ 0s
Inventory valuation - lower of cost and NRV Q( 4~r+
Jointly controlled entity o[q|dhrANh
Accounting for entity 2#s 8Dxt
Decommissioning cost s}bLA>~Ta
Jointly controlled assets $lA dh
Asset definition d ]jF0Wx*
Question 4 Financial instrument 25 marks Q`Rn,kCVy
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. SH O&:2
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.
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考题1 S>jOVWB
(a)部分考到的主要的知识点为: PzustC|
Business combination achieved in stages - subsidiary to subsidiary FU;a
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Disposals - where control is retained 'lOQb)
- subsidiary to associate \C{Zqo,
Goodwill (full value method) :SY,;..3e
Intangible assets OjrZ6
Investment property *w/N>:V0p
Provisions 3_]QtP3
Foreign transaction r,Msg&rT
考生容易出错误的地方会出项在一下几方面: 9 WV8ZP
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8 ~g~X
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2. Whether to recognize provision for restructuring. U~dqxR"Q
3. Calculation of retained earnings due to large amount of adjustments. tvJl&{-OX
考题2 *^CN2t
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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. ~yA^6[a =
考题3 !_W']Crb]]
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. )}Cf6 m}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s4 Vju/
考题4 P ,rLyx
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.
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—— By P2 Lecture Emily Yao @q
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