【P2】Report on P2 Dec 09 sitting —— Emily Yao 8j@ADfZ9
Report on P2 Dec 09 sitting h56s ~(?O
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @<p9 O 0
Question 1 Consolidated statement of financial position 50 marks '\LU 8VC
Professional and ethical behavior Dzw>[
Question 2 Impairment of assets 2 25 marks 2{)<D
f@
Question 3 Revenue recognition 25 marks +|spC
Measurement of financial liability 5{M$m&$1
Events after the reporting period Hd~fSXFl
Inventory valuation - lower of cost and NRV h &IF ?h
Jointly controlled entity hhr>nuA
Accounting for entity P 6 mDwR
Decommissioning cost Ea N^<
Jointly controlled assets ?Q}3 X-xy
Asset definition "I 45=nf
Question 4 Financial instrument 25 marks >
,P,{"
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. (FNX>2Mv
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. (7}Zh|@W
考题1 ltmD=-]G_
(a)部分考到的主要的知识点为: 8)&J oPN
Business combination achieved in stages - subsidiary to subsidiary kX'a*
AG
Disposals - where control is retained @|Hx >|p
- subsidiary to associate ~RnBs`&!
Goodwill (full value method) \1#!% I=.
Intangible assets (
z% t
Investment property *(Us:*$W.
Provisions =D?{d{JT
Foreign transaction LwEc*79
考生容易出错误的地方会出项在一下几方面: uGS^*W$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. l)91v"vJ
2. Whether to recognize provision for restructuring. [E/^bM+
3. Calculation of retained earnings due to large amount of adjustments. F}_Zh9/$(
考题2 Bd*\|M
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. 5?gZw;yiv%
考题3 b]5S9^=LI
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. Y]HtO^T2
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 3a6
考题4 ^NOy: >
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. :<E\&6# oC
—— By P2 Lecture Emily Yao lyrwm{&
