【P2】Report on P2 Dec 09 sitting —— Emily Yao Y6d@h? ht
Report on P2 Dec 09 sitting PUX;I0Cf
09年12月P2 Corporate reporting 的考题结构和相关知识点为: as=LIw}Q4
Question 1 Consolidated statement of financial position 50 marks 4X|zmr:A
Professional and ethical behavior |^H5^k "Bv
Question 2 Impairment of assets 2 25 marks g=o4Q<
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Question 3 Revenue recognition 25 marks p D+k*
Measurement of financial liability 8dyg1F
Events after the reporting period )\ ^-2[;
Inventory valuation - lower of cost and NRV Rws3V"{`[
Jointly controlled entity POR\e|hRT]
Accounting for entity
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Decommissioning cost gPc =2
Jointly controlled assets _wL BA^d^
Asset definition N17RLz *\
Question 4 Financial instrument 25 marks KY] C6kh
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. ^G-@06 /!
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. sn>~O4"
考题1 8-6L|#J#
(a)部分考到的主要的知识点为: { FT qu.
Business combination achieved in stages - subsidiary to subsidiary >@ AB<$ A
Disposals - where control is retained 7J&4akT{9
- subsidiary to associate u> / TE
Goodwill (full value method) 5NLDYi@3
Intangible assets G owH]MO
Investment property 2)~> R
Provisions 2dgd~
Foreign transaction 4nz 35BLr
考生容易出错误的地方会出项在一下几方面: @ur+;IK$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 6\S~P/PkE
2. Whether to recognize provision for restructuring. &Y eA:i?
3. Calculation of retained earnings due to large amount of adjustments. W+1^4::+
考题2 R_xRp&5
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. ^y 4Z+Gu[
考题3 f:P}*^
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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. :p6M =
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. '$QB$2~V
考题4 Oz#{S:24M+
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. W'Ta BuCb
—— By P2 Lecture Emily Yao 8sK9G`
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