【P2】Report on P2 Dec 09 sitting —— Emily Yao ,a]~hNR
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Report on P2 Dec 09 sitting M;p q2$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %B {D
Question 1 Consolidated statement of financial position 50 marks rt@-Pw!B
Professional and ethical behavior y`B!6p
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Question 2 Impairment of assets 2 25 marks }%>$}4 ,
Question 3 Revenue recognition 25 marks p =`x
Measurement of financial liability zy/tQGTr@
Events after the reporting period 0m+5Zn
Inventory valuation - lower of cost and NRV Sj{rvW
Jointly controlled entity >e$^# \D
Accounting for entity %\{?(baOA
Decommissioning cost a5U2[Ko80
Jointly controlled assets }_kI>
Asset definition R8r[;u\iV
Question 4 Financial instrument 25 marks <R~~yW:H
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. AXU!-er$
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. (fGJP*YO
考题1 h$ETH1Ue
(a)部分考到的主要的知识点为: dVmAMQk.g
Business combination achieved in stages - subsidiary to subsidiary 1M~:]}*<
Disposals - where control is retained FU qhSW
- subsidiary to associate kG;\
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Goodwill (full value method) 9}qf dbI
Intangible assets P!6 e
Investment property ^`>Ysc(@&
Provisions Lq
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Foreign transaction D 917[ <$
考生容易出错误的地方会出项在一下几方面: q=0{E0@9({
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Yq hz(&*)
2. Whether to recognize provision for restructuring. g 2 { ?EP
3. Calculation of retained earnings due to large amount of adjustments. tCCi|*P
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考题2 Tk#&Ux {ZJ
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. '3_B1iAv
考题3 KlqJ EtO_
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. #<i> <EG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. UVBw;V
考题4 a9EI7pnq
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. 'ZZ WH
—— By P2 Lecture Emily Yao q(ET)xCeD
