【P2】Report on P2 Dec 09 sitting —— Emily Yao {\We72!
Report on P2 Dec 09 sitting P/ aDd@j
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %8D?$v"#Z
Question 1 Consolidated statement of financial position 50 marks <aVfJd/fT
Professional and ethical behavior #<#%>Y ^
Question 2 Impairment of assets 2 25 marks ba&o;BLUy
Question 3 Revenue recognition 25 marks 7*'@qjTos
Measurement of financial liability nPf' ee
Events after the reporting period /yK"t< p
Inventory valuation - lower of cost and NRV ,ep9V ,+|
Jointly controlled entity l{EU_|q
Accounting for entity VD;j[~/Z
Decommissioning cost BED@?:U# h
Jointly controlled assets #O|lfl>}
Asset definition &z k sRX
Question 4 Financial instrument 25 marks JK^[{1
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Ar`\ N1a
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. aL )Hv k:
考题1 )0|): g
(a)部分考到的主要的知识点为: 4K,''7N3
Business combination achieved in stages - subsidiary to subsidiary 6Q$BUL}2?
Disposals - where control is retained zPBfiK_hV
- subsidiary to associate `vEqj v
Goodwill (full value method) CK C0{J8g
Intangible assets
q)oN 2-
Investment property PW^ 8;[\QP
Provisions )*HjRTF6G
Foreign transaction 2FT-}w 0;
考生容易出错误的地方会出项在一下几方面: 6 +ANAk
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \^s2 W:c
2. Whether to recognize provision for restructuring. =c]a
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3. Calculation of retained earnings due to large amount of adjustments. ,aO@.<"
考题2 <(uTst
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. GC?S];PL
考题3 T9y 768%
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. %yhI;M^
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. u\w 2S4c
考题4 "aA_(Ydzj
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. ^BNp`x;;`
—— By P2 Lecture Emily Yao [a+4gy
