【P2】Report on P2 Dec 09 sitting —— Emily Yao ^G7n#
Report on P2 Dec 09 sitting Z7KB?1{G
09年12月P2 Corporate reporting 的考题结构和相关知识点为: K\Y6
cj
Question 1 Consolidated statement of financial position 50 marks btB(n<G2#
Professional and ethical behavior I2Or&
_
Question 2 Impairment of assets 2 25 marks Hm8EYPr J
Question 3 Revenue recognition 25 marks =5s~$C
Measurement of financial liability ')yF0
Events after the reporting period fO^EMy\
Inventory valuation - lower of cost and NRV x9{Sl[2&
Jointly controlled entity =`7)X\i@z
Accounting for entity >FE QtD~F
Decommissioning cost wZ\e3H z
Jointly controlled assets %;"B ;~
Asset definition s6eq?1l 3
Question 4 Financial instrument 25 marks ~; O=
7
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. *fuGVA
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. 46.q a nh
考题1 8en#PH }
(a)部分考到的主要的知识点为: :'^dy%&UB
Business combination achieved in stages - subsidiary to subsidiary !!D:V `F/d
Disposals - where control is retained /="D]K)%b8
- subsidiary to associate 3Oig/K Z
Goodwill (full value method) *{D:1S
Intangible assets =-1^ K
Investment property
H $qdU!c
Provisions i5~ /+~
Foreign transaction aBA#\eV
考生容易出错误的地方会出项在一下几方面: e&a[k
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \ /X!tlwxh
2. Whether to recognize provision for restructuring. 4[f7 X4d$
3. Calculation of retained earnings due to large amount of adjustments. MkV*+LXC
考题2 {dSU
\':
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. q NQ3(1 xW
考题3 PB3!;
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. h+'eFAZ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. efAahH
考题4 G~$M"@Q7 N
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. 2" {] A;@
—— By P2 Lecture Emily Yao ^$s~qQQ}B
