【P2】Report on P2 Dec 09 sitting —— Emily Yao qO;
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Report on P2 Dec 09 sitting [~3[Tu( C
09年12月P2 Corporate reporting 的考题结构和相关知识点为: /6 =IL
Question 1 Consolidated statement of financial position 50 marks Vs[A
Professional and ethical behavior R cZg/{[{
Question 2 Impairment of assets 2 25 marks hA6
Question 3 Revenue recognition 25 marks #\|Ac*>
Measurement of financial liability r{cefKJHg
Events after the reporting period #%4XZ3j#j;
Inventory valuation - lower of cost and NRV U$*AV<{%
Jointly controlled entity |fL|tkGEa
Accounting for entity {iGy@?d)zt
Decommissioning cost HE;}B!>
Jointly controlled assets PykVXZ7j;
Asset definition *oby(D"p
Question 4 Financial instrument 25 marks prHM}n{0
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. <r9L-4
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Vu0d\ l^$
考题1 |/qwR~
(a)部分考到的主要的知识点为: j W,b"[
Business combination achieved in stages - subsidiary to subsidiary 1zGD~[M
Disposals - where control is retained X#ZQpo'h
- subsidiary to associate J!{ t/_aw
Goodwill (full value method) SmpYH
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Intangible assets N)I9NM[
Investment property Tv d}5~
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Provisions i;flK*HOZ9
Foreign transaction ,Y:ET1:
考生容易出错误的地方会出项在一下几方面: syJLcK+e
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. lm;Dy*|<
2. Whether to recognize provision for restructuring. Bj=l Un`T:
3. Calculation of retained earnings due to large amount of adjustments. wt l3Ex,DO
考题2 5 NR@<FE
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. ]9
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考题3 *:5S*E&}V
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. 43VBx<"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. |rgp(;iO
考题4 X[ 6#J
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 .o ^
—— By P2 Lecture Emily Yao H zMr
