【P2】Report on P2 Dec 09 sitting —— Emily Yao J(l6(+8
Report on P2 Dec 09 sitting {0QA+[Yd&!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,e>ugI_;*
Question 1 Consolidated statement of financial position 50 marks $G=\i>R.
Professional and ethical behavior VK|!aqA{b
Question 2 Impairment of assets 2 25 marks AJmS1 B
Question 3 Revenue recognition 25 marks C g&1
Measurement of financial liability IA+>dr
Events after the reporting period 6XX5K@
Inventory valuation - lower of cost and NRV &1Az`[zKGW
Jointly controlled entity NgH%
Accounting for entity tKJ)'v?
Decommissioning cost -(1e!5_-@
Jointly controlled assets $~`(!pa:
Asset definition 4/d#)6
Question 4 Financial instrument 25 marks sH&8"5BT%
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 7 IIM8/BI
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. :z"Uw*
考题1
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(a)部分考到的主要的知识点为: Lnj5EY er
Business combination achieved in stages - subsidiary to subsidiary `rs1!ZJ,
Disposals - where control is retained bUWtlg
- subsidiary to associate !$d:k|b
Goodwill (full value method) tL
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Intangible assets rP3)TeG6
Investment property e`_3= kI
Provisions -eNi;u
Foreign transaction n09|Jzv9
考生容易出错误的地方会出项在一下几方面: zR5D)`Ph
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Xt~/8)&
2. Whether to recognize provision for restructuring. IjrTM{f
3. Calculation of retained earnings due to large amount of adjustments. X0=R
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考题2 pF8'S{y
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. =l_eliM/
考题3 |a"(Ds2U
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. (
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0\gE^=o[
考题4 C3memimN
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.
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—— By P2 Lecture Emily Yao UbuxD }
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