【P2】Report on P2 Dec 09 sitting —— Emily Yao shuoEeoo
Report on P2 Dec 09 sitting VK[`e[.C
09年12月P2 Corporate reporting 的考题结构和相关知识点为: $*qQ/h i
Question 1 Consolidated statement of financial position 50 marks i~ITRi@
Professional and ethical behavior :Oh*Q(>
Question 2 Impairment of assets 2 25 marks #v\o @ArX
Question 3 Revenue recognition 25 marks 20`QA
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Measurement of financial liability cL+bMM$4r~
Events after the reporting period 5c 6 9M5
Inventory valuation - lower of cost and NRV B#, TdP]/
Jointly controlled entity LA4,o@V`
Accounting for entity M-zqD8D
Decommissioning cost |0$7{nQ
Jointly controlled assets w\%AR1,rs
Asset definition P*g:rg
Question 4 Financial instrument 25 marks {1L{
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. <o: O<p@6
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. /c!@ H(^)
考题1 |wkUnn4UB8
(a)部分考到的主要的知识点为: Ocf :73t
Business combination achieved in stages - subsidiary to subsidiary Jl-:@ [;
Disposals - where control is retained / TAza9a
- subsidiary to associate XLj|y#
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Goodwill (full value method) -`ss7j&b3
Intangible assets .mvpF dn
Investment property OR<%h/ \f
Provisions KvNw'3Ua
Foreign transaction h: Hpz
考生容易出错误的地方会出项在一下几方面: v@Bk)Z
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 'M=V{.8U
2. Whether to recognize provision for restructuring. v
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3. Calculation of retained earnings due to large amount of adjustments. ^+u/Lw&
考题2 @WTzFjv@?4
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. ^
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考题3 O Y,iz
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. ,niQs+'<
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. UO}Yr8Z;
考题4 Fm`c
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. iu'At7
—— By P2 Lecture Emily Yao ;hCU y=m.
