【P2】Report on P2 Dec 09 sitting —— Emily Yao >}I}9y+
Report on P2 Dec 09 sitting d}G?iX;c}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: j NY8) w_
Question 1 Consolidated statement of financial position 50 marks :Hd<S
Professional and ethical behavior kal8k-$#
Question 2 Impairment of assets 2 25 marks 2iG Rw4`_a
Question 3 Revenue recognition 25 marks :X!(^ a;]
Measurement of financial liability Q
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Events after the reporting period 0{ ,zE
Inventory valuation - lower of cost and NRV F>M$|Sc2
Jointly controlled entity i~,k2*o
Accounting for entity A/QVotcU
Decommissioning cost a_ P[J8j
Jointly controlled assets Q(sbClp"
Asset definition f 4 _\F/
Question 4 Financial instrument 25 marks J!H5{7.efN
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. UqHO S{\Sz
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 ^AM_A>HnG
(a)部分考到的主要的知识点为: J.&q[
Business combination achieved in stages - subsidiary to subsidiary !69^ kIi$
Disposals - where control is retained `~RV
- subsidiary to associate -{wuF0f
Goodwill (full value method) `~}7k)F(
Intangible assets WNx^Rg"
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Investment property w0IB8GdF
Provisions miKi$jC}vq
Foreign transaction <_>6a7ra
考生容易出错误的地方会出项在一下几方面: (H F,p,h_
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4"2/"D0
2. Whether to recognize provision for restructuring. q^cF D
3. Calculation of retained earnings due to large amount of adjustments. &SM$ oy#?
考题2 Mz^s^aJEE
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. CvW((
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考题3 o` U\Nhq
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. L7g& ]%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =gn}_sKNE
考题4 @}Ixr{
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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. ^ZlV1G;/W@
—— By P2 Lecture Emily Yao g
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