【P2】Report on P2 Dec 09 sitting —— Emily Yao Qs 'dwc
Report on P2 Dec 09 sitting C-(O*hK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: iUS?xKN$~-
Question 1 Consolidated statement of financial position 50 marks h|EHK!<"8
Professional and ethical behavior wy""02j
Question 2 Impairment of assets 2 25 marks `t7GYmw^#
Question 3 Revenue recognition 25 marks T
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Measurement of financial liability &qm:36Y7Xg
Events after the reporting period Xs)?PE [
Inventory valuation - lower of cost and NRV ]/Cu, mX
Jointly controlled entity De49!{\a
Accounting for entity n&E
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Decommissioning cost "@ itn
Jointly controlled assets _!o0bYD
Asset definition bFfDaO<k
Question 4 Financial instrument 25 marks 2K2*UC`f
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. B\>3[_n
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. .b<wNUzP
考题1 ?9z1'6
(a)部分考到的主要的知识点为: N&W7g# F
Business combination achieved in stages - subsidiary to subsidiary rTeADu_vf
Disposals - where control is retained NOtwgZ-
- subsidiary to associate l^v,X%{Iz
Goodwill (full value method) 02po;
Intangible assets f
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Investment property 9|>5;Ej
Provisions 2VkA!o4nP
Foreign transaction >yr3C
考生容易出错误的地方会出项在一下几方面: !6*4^$i#o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ^K!R4Y4t
2. Whether to recognize provision for restructuring. )umW-A
3. Calculation of retained earnings due to large amount of adjustments. P}D5 j
考题2 ^NO;A=9b[
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. :LD+B1$y
考题3 !jN$U%/,%.
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. TA+/35^?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. > V@,K z1
考题4 .u;'eVH)a}
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. 6`)Ss5jzk
—— By P2 Lecture Emily Yao L$}'6y/@
