【P2】Report on P2 Dec 09 sitting —— Emily Yao ]-D&/88``
Report on P2 Dec 09 sitting OfAh? ^R
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9_07?`Jr
Question 1 Consolidated statement of financial position 50 marks s.8]qQR r
Professional and ethical behavior |rhCQ"H
Question 2 Impairment of assets 2 25 marks $ zR[2{bg
Question 3 Revenue recognition 25 marks t]QGyW A]
Measurement of financial liability { yvK UTq`
Events after the reporting period j &qJK,~
Inventory valuation - lower of cost and NRV @=0O' XM
Jointly controlled entity D{ J+}*y
Accounting for entity u]Eyb),Gy
Decommissioning cost \`MX\ OR
Jointly controlled assets =D"H0w <zw
Asset definition i,h)
Question 4 Financial instrument 25 marks *
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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. Z
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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. / >As9|%
考题1 R=/6bR57
(a)部分考到的主要的知识点为: :AzP3~BI
Business combination achieved in stages - subsidiary to subsidiary -T
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Disposals - where control is retained I {o\d'/
- subsidiary to associate } XJZw|n
Goodwill (full value method) 5V( $| 3PI
Intangible assets :
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Investment property LM~,`#3 Ru
Provisions y9 >?
Foreign transaction [8b,}i 1
考生容易出错误的地方会出项在一下几方面: POouO/r$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -nvK*r n>}
2. Whether to recognize provision for restructuring. 2 Y2J)5,
3. Calculation of retained earnings due to large amount of adjustments. b
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考题2 UhX`BGpM{
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.
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考题3 ~Xf&<&5d T
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. !N:: 1c@C
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. u{@b_7 5Y
考题4 YnCWmlC
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. P!Mz 5QZ+
—— By P2 Lecture Emily Yao B 3Yj
