【P2】Report on P2 Dec 09 sitting —— Emily Yao KOhy)h+ h
Report on P2 Dec 09 sitting .N_0rPO,Kw
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ^._)HM
Question 1 Consolidated statement of financial position 50 marks B (Y {
Professional and ethical behavior ^=OjsN
Question 2 Impairment of assets 2 25 marks LP@Q8{'
Question 3 Revenue recognition 25 marks MukPY2[Am
Measurement of financial liability ;NLL?6~
Events after the reporting period *:
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Inventory valuation - lower of cost and NRV }= s@y"["
Jointly controlled entity b[GZ sXD-
Accounting for entity *3S,XMS{O
Decommissioning cost 7<IrN\@U
Jointly controlled assets 4mNL;O
Asset definition 4)JrOe&k
Question 4 Financial instrument 25 marks <%>Q$b5
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. MyCX6+Ci)
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. fhMtnh:
考题1 (W=z0Lqu
(a)部分考到的主要的知识点为: T*k
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Business combination achieved in stages - subsidiary to subsidiary ;?= ] ffa{
Disposals - where control is retained q$:T<mFK$
- subsidiary to associate i&mu=J[
Goodwill (full value method) d";+8S
Intangible assets ghbxRnU}
Investment property <G 2;nvRr
Provisions k-e_lSYk&c
Foreign transaction l=
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考生容易出错误的地方会出项在一下几方面: Y_Ej-u+>{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ouVR[ w>V
2. Whether to recognize provision for restructuring. KDRIy@[e
3. Calculation of retained earnings due to large amount of adjustments. 72~)bu
考题2 w^G<]S {l
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. }( op;7
考题3
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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. 'V 1QuSd
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $Jb+}mlT
考题4 HQ/PHUg2
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. `+1*)bYxU
—— By P2 Lecture Emily Yao iknB c-TLD
