【P2】Report on P2 Dec 09 sitting —— Emily Yao P(XNtQ= K
Report on P2 Dec 09 sitting K0\Wty 0
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :rX/I LAr
Question 1 Consolidated statement of financial position 50 marks K}YOs.
Professional and ethical behavior -E>se8 %"
Question 2 Impairment of assets 2 25 marks _.ELN/$-
Question 3 Revenue recognition 25 marks ]J6+nA6)
Measurement of financial liability 8-
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Events after the reporting period
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Inventory valuation - lower of cost and NRV `Ef &h V
Jointly controlled entity m[ !AOln)
Accounting for entity n:5*Tg9
Decommissioning cost "G m:M
Jointly controlled assets ]Zz<9zix
Asset definition WX9p J9d
Question 4 Financial instrument 25 marks KqT~MP l
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. > [|SF%
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. z0m[25FQG
考题1 B\ a#Vtyut
(a)部分考到的主要的知识点为: R@H}n3,
Business combination achieved in stages - subsidiary to subsidiary ) gq(
Disposals - where control is retained dwt< s [k
- subsidiary to associate >5!/&D.q
Goodwill (full value method) _ Oe|ZQ
Intangible assets BA+:}81&<q
Investment property v__;oqN0
Provisions Q`X 5W
Foreign transaction ,*$ /2nB^
考生容易出错误的地方会出项在一下几方面: S.Fip _
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5`3f"(ay/
2. Whether to recognize provision for restructuring. 4D\+_Ic3
3. Calculation of retained earnings due to large amount of adjustments. .cX,"2;n
考题2 pd{;`EW|
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. ,.+"10=N.
考题3 XT5Vo
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. {\HE' C/?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @tLoU%
考题4 y|+ltA K
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. @9rmm)TZ
—— By P2 Lecture Emily Yao N#`aVW'{v2
