【P2】Report on P2 Dec 09 sitting —— Emily Yao }K(o9$V ^!
Report on P2 Dec 09 sitting M0c 9pE
09年12月P2 Corporate reporting 的考题结构和相关知识点为: o\ `>c:.
Question 1 Consolidated statement of financial position 50 marks kJ(A,s|
Professional and ethical behavior y\F=ui
Question 2 Impairment of assets 2 25 marks FZH\Q~IUV
Question 3 Revenue recognition 25 marks kz q29S
Measurement of financial liability @ 2_<,;$
Events after the reporting period up%Z$"Y
Inventory valuation - lower of cost and NRV >J= <bhR
Jointly controlled entity '+*-s7o{
Accounting for entity 33 ~qgK1>
Decommissioning cost cE { =(OQ
Jointly controlled assets 6`$[Ini
Asset definition p8+/\Ee]B
Question 4 Financial instrument 25 marks me \cLFw
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. 3 ,);0@I
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. Ze !92 g
考题1 [rreFSy#@
(a)部分考到的主要的知识点为: N8!TZ~1$
Business combination achieved in stages - subsidiary to subsidiary gor <g))\
Disposals - where control is retained *OdX u&5
- subsidiary to associate fMeZ]rb
Goodwill (full value method) fA^7^0![
Intangible assets ACjf\4Q
Investment property \ h3e-)
Provisions 2D([Z -<i
Foreign transaction P` '$
考生容易出错误的地方会出项在一下几方面: -U>7
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mYNEz
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2. Whether to recognize provision for restructuring. )9 P&=
3. Calculation of retained earnings due to large amount of adjustments. ex?\ c"
考题2 !U BVPR*
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. @ ERu>nSP
考题3 >]}yXg=QK+
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. L"rcv:QWZa
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?Ay3u^X
考题4 1.R
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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. i ~& c|
—— By P2 Lecture Emily Yao ^ p_u. P
