【P2】Report on P2 Dec 09 sitting —— Emily Yao zA u}hVcW
Report on P2 Dec 09 sitting v7 g
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: d[yrNB6|
Question 1 Consolidated statement of financial position 50 marks "{m t?
Professional and ethical behavior @],Z 2
Question 2 Impairment of assets 2 25 marks DwT i_8m;
Question 3 Revenue recognition 25 marks -a A<.+
Measurement of financial liability 0\QYf0o
Events after the reporting period }[
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Inventory valuation - lower of cost and NRV ? TRW"%
Jointly controlled entity Lq3( Z%
Accounting for entity q^ u6f?B
Decommissioning cost a_xQ~:H
Jointly controlled assets y}Ck zD
Asset definition EmYO5Whi
Question 4 Financial instrument 25 marks ,7QBJ_-;QJ
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. Bfu/9ad
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. o&WRta>VP
考题1 rrW! X q
(a)部分考到的主要的知识点为: 2f s9JP{^0
Business combination achieved in stages - subsidiary to subsidiary u2f `|+1^y
Disposals - where control is retained gt#MeU
- subsidiary to associate 1w(<0Be
Goodwill (full value method) yl[2 et
Intangible assets Y#GT*V
Investment property ks)fQF Sbu
Provisions gCjH%=s
Foreign transaction Y NuewD
考生容易出错误的地方会出项在一下几方面: 9Kq<\"7Bmz
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. C+ }CU}
2. Whether to recognize provision for restructuring. 4u7c7K>\Y
3. Calculation of retained earnings due to large amount of adjustments. p!. /
考题2 -t;?P2
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. ?S+/QyjcfJ
考题3 2pVVoZV.<
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. 9)8*FahW
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 `#-p,NElV
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. @WMj^t1D+
—— By P2 Lecture Emily Yao bWhJ^L D
