【P2】Report on P2 Dec 09 sitting —— Emily Yao D. fP Hq
Report on P2 Dec 09 sitting sy.
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: *Ew`Fm H
Question 1 Consolidated statement of financial position 50 marks DJ
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Professional and ethical behavior }u5 /
Question 2 Impairment of assets 2 25 marks h#dp_#
Question 3 Revenue recognition 25 marks F/
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Measurement of financial liability 5V':3o;D__
Events after the reporting period V8@VR`!'
Inventory valuation - lower of cost and NRV ]u?|3y^ (
Jointly controlled entity - ,)&? S
Accounting for entity H9?(5
Decommissioning cost G|H+
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Jointly controlled assets I q]+O Q
Asset definition >gRb.-{ux
Question 4 Financial instrument 25 marks z\Hg@J&#
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. ;.Zgt8/ .
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. dY5 m) ?
考题1 ?1T)cd*
(a)部分考到的主要的知识点为: J$F
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Business combination achieved in stages - subsidiary to subsidiary !nQ_ <
Disposals - where control is retained iH<:wLY&J
- subsidiary to associate uD0T()J.P5
Goodwill (full value method) s
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Intangible assets 2w_ [c.
Investment property O`j1~o<{
Provisions > r1cW7
Foreign transaction D_]4]&QYT
考生容易出错误的地方会出项在一下几方面: -+?ZJ^A
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. BpBMFEiP
2. Whether to recognize provision for restructuring. ? l/VCEZP
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 O_OgTa
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. i=T! 4'Zu
考题3 [U'I3x,
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. f8 E,.$>
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. `v? XFwnV`
考题4 GV R/p
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. ]s_,;PG U
—— By P2 Lecture Emily Yao C$WUg<kcK'
