【P2】Report on P2 Dec 09 sitting —— Emily Yao 4U*u
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Report on P2 Dec 09 sitting 5vs o%}c
09年12月P2 Corporate reporting 的考题结构和相关知识点为: UUt63 1
Question 1 Consolidated statement of financial position 50 marks 9#;UQ.qA
Professional and ethical behavior rGe^$!QB
Question 2 Impairment of assets 2 25 marks Xkv+"F=-
Question 3 Revenue recognition 25 marks 6v9{ $ :
Measurement of financial liability [}OL@num
Events after the reporting period RO"*&o'K'
Inventory valuation - lower of cost and NRV cCj pQ
Jointly controlled entity XTZI !
Accounting for entity > HL8hN'q'
Decommissioning cost {:3XP<hqN
Jointly controlled assets (1vmt g.O
Asset definition {mp;^/O`er
Question 4 Financial instrument 25 marks (qP !x 2j
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. B43o_H|s
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. -^ (NIl'
考题1 IrRn@15,
(a)部分考到的主要的知识点为: Lz
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Business combination achieved in stages - subsidiary to subsidiary D^ Z~>D6
Disposals - where control is retained Yb|zE
- subsidiary to associate Hf/2KYZ
Goodwill (full value method) JAA P5ur
Intangible assets `f^`i~c\
Investment property Wb4%=2Qn
Provisions YSuw V)Y
Foreign transaction !H XdUAKu
考生容易出错误的地方会出项在一下几方面: JHf}LZu
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ^saJfr x
2. Whether to recognize provision for restructuring. b'N"?W^YQ
3. Calculation of retained earnings due to large amount of adjustments. pg~`NN
考题2 FVsNOU
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. B(MO!GNg=
考题3 n^/,>7J
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. |jV4]7Luq
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. oh;F]*k6
考题4 tE{7S/?h
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. `.dT k L
—— By P2 Lecture Emily Yao O'."ca]:5
