【P2】Report on P2 Dec 09 sitting —— Emily Yao kG5+kwV=:
Report on P2 Dec 09 sitting !ck~4~J
09年12月P2 Corporate reporting 的考题结构和相关知识点为: r vq{Dfo=
Question 1 Consolidated statement of financial position 50 marks ,7s+-sRG
Professional and ethical behavior Tim/7*vx
Question 2 Impairment of assets 2 25 marks PPV T2;9
Question 3 Revenue recognition 25 marks 8$]SvfX
Measurement of financial liability x?B`p"ifS
Events after the reporting period /*fx`0mY)
Inventory valuation - lower of cost and NRV J5jI/P
Jointly controlled entity q9{ h@y
Accounting for entity }z/%b<o_
Decommissioning cost YKU|D32
Jointly controlled assets 5655)u.N8
Asset definition v
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Question 4 Financial instrument 25 marks BjPU@rS.U
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ,.2qh|Ol
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. lx5.50mI
考题1 _ ~yd
(a)部分考到的主要的知识点为: |P&
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Business combination achieved in stages - subsidiary to subsidiary |ITCw$
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Disposals - where control is retained /SM 7t_
- subsidiary to associate $Lbamg->E
Goodwill (full value method) t+F_/_"B
Intangible assets n05GM.|*s
Investment property LU8[$.P
Provisions j~.tyxOq#
Foreign transaction .Ow8C
考生容易出错误的地方会出项在一下几方面: wsQuJrG
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !PeSnO
2. Whether to recognize provision for restructuring. 6A=k;do
3. Calculation of retained earnings due to large amount of adjustments. R#y"SxD()
考题2 JQej$=*
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. Tr}XG
考题3 A2L"&dl
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. B0Z
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. tUOY`]0
考题4 IIGx+>
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. iT|7**+3
—— By P2 Lecture Emily Yao |Bi7:w