【P2】Report on P2 Dec 09 sitting —— Emily Yao = -}[ ^u1
Report on P2 Dec 09 sitting E,f>1meN=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: iX4I u3
Question 1 Consolidated statement of financial position 50 marks ~PHB_ cyth
Professional and ethical behavior <,>P 0tY}
Question 2 Impairment of assets 2 25 marks NwZ@#D#[ Y
Question 3 Revenue recognition 25 marks cJL'$`gWf
Measurement of financial liability .k0~Vh2u
Events after the reporting period >z.<u |r2
Inventory valuation - lower of cost and NRV /*c\qXA5
Jointly controlled entity [/ BE8]M ~
Accounting for entity #2EI\E&$
Decommissioning cost mI>,.&eo
Jointly controlled assets j7)Ao*WN
Asset definition F<(i.o(
Question 4 Financial instrument 25 marks -%I2[)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. V.{H9n]IO
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. {4-[r#R<M
考题1 q.()z(M 7
(a)部分考到的主要的知识点为: ]7/
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Business combination achieved in stages - subsidiary to subsidiary -^ C=]Medl
Disposals - where control is retained bpxe zn
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- subsidiary to associate aN ,M64F
Goodwill (full value method) "&%#!2
Intangible assets (S
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Investment property }nMPSerE
Provisions ^'ryNa;"
Foreign transaction +tD[9b!
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考生容易出错误的地方会出项在一下几方面: 5Fz.Y}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <$h u
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. _{ZqO;[u
考题2 L*x[?x;)@
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. MX ;J5(Ae
考题3 <~)kwq'
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. ~D |5u\D-
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7k( Kq5w.
考题4 XyOl:>%L!P
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. ku..a G`
—— By P2 Lecture Emily Yao q`G, L(
