【P2】Report on P2 Dec 09 sitting —— Emily Yao R,[ dEP
Report on P2 Dec 09 sitting & Ji!*~sE
09年12月P2 Corporate reporting 的考题结构和相关知识点为: d` 9% :2qE
Question 1 Consolidated statement of financial position 50 marks j4H]HGHv
Professional and ethical behavior _r+2o-ZR
Question 2 Impairment of assets 2 25 marks \C;
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Question 3 Revenue recognition 25 marks {HP Kp&kl
Measurement of financial liability !4zSE,1
Events after the reporting period MHo(j%I1E
Inventory valuation - lower of cost and NRV rn3GBWC_C
Jointly controlled entity #7/;d=
Accounting for entity 71`)@y,Z,
Decommissioning cost L+y}hb
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Jointly controlled assets -[A4B)
Asset definition M:V'vme)+
Question 4 Financial instrument 25 marks 0NlC|5ma)
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. Vg 9n b
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. Htd-E^/
考题1 A*tG[)
(a)部分考到的主要的知识点为: yT<6b)&*&
Business combination achieved in stages - subsidiary to subsidiary `7<4]#b^o
Disposals - where control is retained *aF
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- subsidiary to associate &u)
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Goodwill (full value method) BUR96YN.
Intangible assets ;]AJ_h(<`
Investment property vAZc.=+ >
Provisions =\mAvVe
Foreign transaction nojJGeW%
考生容易出错误的地方会出项在一下几方面: fWo}gH~
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]6)^+(zU
2. Whether to recognize provision for restructuring. LbX>@2(&
3. Calculation of retained earnings due to large amount of adjustments. @H%)!f]zWt
考题2 i?"
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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. eZpyDw C{
考题3 feg
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. q~_DR4xZ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h!l&S2)D`
考题4 1&%6sZN
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. 1#rcxUS
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—— By P2 Lecture Emily Yao ;tK%Q~To
