【P2】Report on P2 Dec 09 sitting —— Emily Yao P
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Report on P2 Dec 09 sitting `$ bQ8$+Ci
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ; /m> c{
Question 1 Consolidated statement of financial position 50 marks $+ e (k~
Professional and ethical behavior UBM
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Question 2 Impairment of assets 2 25 marks 6"?#s/fk
Question 3 Revenue recognition 25 marks # 9"lL1
Measurement of financial liability -=rGN"(M
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Events after the reporting period z&GGa`T"
Inventory valuation - lower of cost and NRV yF` ( GU
Jointly controlled entity !Y^$rF-+
Accounting for entity *sfz +8Y
Decommissioning cost w \t
Jointly controlled assets D h{P23}
Asset definition ?\Y7]_]/
Question 4 Financial instrument 25 marks uTbMp~cYB
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. Y=pRenV'
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$A}mL_
考题1 ,h
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(a)部分考到的主要的知识点为: N9 )ERW2`*
Business combination achieved in stages - subsidiary to subsidiary \h zx?
Disposals - where control is retained H'EBe;ccM
- subsidiary to associate #lVSQZO~a
Goodwill (full value method) z9#jXC#OdN
Intangible assets "J
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Investment property P#A|Pn<p
Provisions A^c5CJ_
Foreign transaction jS/$ o ?
考生容易出错误的地方会出项在一下几方面: #@5 jOi
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. dj0D u^ v4
2. Whether to recognize provision for restructuring. 4f0dc\$
3. Calculation of retained earnings due to large amount of adjustments. B;{sr 'CP
考题2 5o(=?dXm4
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. W\DJXM]b
考题3 <* PjG}Z.
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. gY=+G6;=<
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @D<Q'7mLh
考题4 0j/i):@
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. T?5F0WKi
—— By P2 Lecture Emily Yao Ug O \+cI
