【P2】Report on P2 Dec 09 sitting —— Emily Yao xr*hmp
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Report on P2 Dec 09 sitting .. xg4V/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: w(KB=lA2
Question 1 Consolidated statement of financial position 50 marks + 5:oW~
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Professional and ethical behavior @] ` _+\y
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks hI{M?LQd
Measurement of financial liability -mlBr63Bj
Events after the reporting period xG ^6 '<
Inventory valuation - lower of cost and NRV !!4` #Z0+#
Jointly controlled entity & A%*
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Accounting for entity ')Drv)L
Decommissioning cost xu _ :
Jointly controlled assets \,i?WgWv
Asset definition l |c#
Question 4 Financial instrument 25 marks P<@V
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. 1 \_S1ZS
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. D`2c61jyc
考题1 pPNU0]/
(a)部分考到的主要的知识点为: Rh :edQ #
Business combination achieved in stages - subsidiary to subsidiary HH+$rrTT
Disposals - where control is retained oyS43/."
- subsidiary to associate dd +%d
Goodwill (full value method) spE(s%dgL
Intangible assets V]V~q ]
Investment property !vB8Pk"
Provisions '<.@a"DnJ
Foreign transaction M}]E,[
考生容易出错误的地方会出项在一下几方面: YM*{^BXp
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. JlZU31Xws
2. Whether to recognize provision for restructuring. 0T{Z'3^=
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 U=4tJ b
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. [4u.*oL&
考题3 ([y 2x.kd
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. $y\ \ ?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. u!FX 0Ip
考题4 2`
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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. f,'gQ5\ X3
—— By P2 Lecture Emily Yao J_]B,'
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