【P2】Report on P2 Dec 09 sitting —— Emily Yao A^
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Report on P2 Dec 09 sitting ) <^9`
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %,-vmqr
Question 1 Consolidated statement of financial position 50 marks V w HTtZ
Professional and ethical behavior xC!, v 0&
Question 2 Impairment of assets 2 25 marks e/F=5_Io
Question 3 Revenue recognition 25 marks Ry[VEn>C1
Measurement of financial liability >K;p+( <6
Events after the reporting period !1)lGjMW
Inventory valuation - lower of cost and NRV AXz'=T}{
Jointly controlled entity t#}/Vn SQ
Accounting for entity }N* 6xr*X+
Decommissioning cost Nm:nSqc
Jointly controlled assets @+:S'mAQC
Asset definition r/+ <_3
Question 4 Financial instrument 25 marks x : "_B
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. 44mYs`]
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. Iz !Blk
考题1 qnv9?Xh
(a)部分考到的主要的知识点为: 7oh6G
Business combination achieved in stages - subsidiary to subsidiary W<u63P
Disposals - where control is retained 2|kx:^D p
- subsidiary to associate xv9SQ,n<
Goodwill (full value method) 4U~[ 8U}g
Intangible assets mn ?<
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Investment property %{5mkO&,2
Provisions W !2(Ph*
Foreign transaction 4 )*8 &
考生容易出错误的地方会出项在一下几方面: I /_`/mQ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. b;Pqq@P|g
2. Whether to recognize provision for restructuring. \zR{D}aS
3. Calculation of retained earnings due to large amount of adjustments. D#1'#di*t
考题2 Y)g7
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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. {Z3B#,V(g
考题3 {(Drw~/@
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. | ?~-k[|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. z #SBt`c
考题4 3 =KfNz_
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. }.$oZo9J
—— By P2 Lecture Emily Yao uqno E;57^
