【P2】Report on P2 Dec 09 sitting —— Emily Yao loN!&YceW
Report on P2 Dec 09 sitting mE)65@3%
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u{0+w\xH\
Question 1 Consolidated statement of financial position 50 marks {`QF(WL
Professional and ethical behavior xb\(>7M6Y
Question 2 Impairment of assets 2 25 marks Ntr5Q
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Question 3 Revenue recognition 25 marks /+4Dq4{ t)
Measurement of financial liability !e@G[%k
Events after the reporting period a
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Inventory valuation - lower of cost and NRV ;wND?:
Jointly controlled entity x n)FE4
Accounting for entity q# gZ\V$I
Decommissioning cost nV 38Mj2U
Jointly controlled assets %Y%+K5;AZ
Asset definition nP?=uGqCBq
Question 4 Financial instrument 25 marks W=M&U
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. vLR)B@O,2
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. (y|{^@
考题1 [W=%L:E a
(a)部分考到的主要的知识点为: wpu]{~Y
Business combination achieved in stages - subsidiary to subsidiary :}x\&]uC#k
Disposals - where control is retained H^xrFXg~z
- subsidiary to associate vW]F
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Goodwill (full value method) Jpg _$~k
Intangible assets }`6-^lj
Investment property @3wI(l[
Provisions y2>v'%]2
Foreign transaction 8~RUYsg
考生容易出错误的地方会出项在一下几方面: W093r
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]*j>yj.Y'~
2. Whether to recognize provision for restructuring. GJWC}$#T Y
3. Calculation of retained earnings due to large amount of adjustments. A> +5~u
考题2 % \N.m/5
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. "F>-W \%
考题3 )<G>]IP<
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. nQK@Uy5Yr
考题4 Noz+\O \
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. R<LW*8
—— By P2 Lecture Emily Yao z/ T|
