【P2】Report on P2 Dec 09 sitting —— Emily Yao !, sQB_09C
Report on P2 Dec 09 sitting NFG~PZ`6R
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B- |C%~fe
Question 1 Consolidated statement of financial position 50 marks e5w0}/yW/
Professional and ethical behavior DZ:$p.
Question 2 Impairment of assets 2 25 marks 6aWNLJ
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Question 3 Revenue recognition 25 marks ?\<Kb|Q
Measurement of financial liability ;g?o~ev 8
Events after the reporting period SP vKq=,
Inventory valuation - lower of cost and NRV cet|k!
Jointly controlled entity >
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Accounting for entity 1
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Decommissioning cost l {\k\Q !4
Jointly controlled assets #wGOlW;R
Asset definition M(ie1Ju
Question 4 Financial instrument 25 marks KB{/L5
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. `:dG PB BO
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. bkm: #K
考题1 & $h#9
(a)部分考到的主要的知识点为: PpSQf14,
Business combination achieved in stages - subsidiary to subsidiary vCtnjWGX}/
Disposals - where control is retained %4/X;w\3
- subsidiary to associate J6nH
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Goodwill (full value method) 3'7X[{uBr
Intangible assets iE ]^ 6i
Investment property @[5] ?8\o
Provisions GwG(?_I"
Foreign transaction w-Q=oEt
考生容易出错误的地方会出项在一下几方面: |9)y<}c5oM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. &}0#(Fa`
2. Whether to recognize provision for restructuring. !1
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3. Calculation of retained earnings due to large amount of adjustments. uK[gI6M
考题2 461p
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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. V|4k=_-
考题3 #BI6+rfv|
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. wFJ *2W:
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +@do<2l]
考题4 =[)2DJC
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. SPINV.
—— By P2 Lecture Emily Yao y p pZ@
