【P2】Report on P2 Dec 09 sitting —— Emily Yao n1;y"`gHk
Report on P2 Dec 09 sitting @`S8d%6 P
09年12月P2 Corporate reporting 的考题结构和相关知识点为: SBog7An9SI
Question 1 Consolidated statement of financial position 50 marks |.;LI= CT
Professional and ethical behavior fd&=\~1_$
Question 2 Impairment of assets 2 25 marks A
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Question 3 Revenue recognition 25 marks zZ})$Ny(
Measurement of financial liability ^Ss4<
Events after the reporting period +u[?8D7Y
Inventory valuation - lower of cost and NRV n>##,o|Vr#
Jointly controlled entity RLL2'8"A
Accounting for entity h}@)oSX
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Decommissioning cost hrZ=8SrW
Jointly controlled assets Q4!6|%n8v
Asset definition )<8f3;qd
Question 4 Financial instrument 25 marks *E 1 v
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. rZSX fgfr
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. ye^l~
考题1 25-5X3(>j=
(a)部分考到的主要的知识点为: j n/
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Business combination achieved in stages - subsidiary to subsidiary +i1\], 7
Disposals - where control is retained tc4"huG
- subsidiary to associate xZpGSlA
Goodwill (full value method) HaiaDY)
Intangible assets Rb=8(#
Investment property #'2CST
Provisions Eg;xj@S<2
Foreign transaction cJQ& #u
考生容易出错误的地方会出项在一下几方面: 7Ew.6!s#n1
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ^V5g[XL2
2. Whether to recognize provision for restructuring. )?qH#>mD6
3. Calculation of retained earnings due to large amount of adjustments. *M
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考题2 :!nBTw
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. KfkE'_ F
考题3 e |&}{JP{[
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. WUesT
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. !v`C-1}70
考题4 Wgr`)D
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. )VoQ/ch<
—— By P2 Lecture Emily Yao Pcox~U/j
