【P2】Report on P2 Dec 09 sitting —— Emily Yao \TS.9 > \
Report on P2 Dec 09 sitting UpSa7F:Uw
09年12月P2 Corporate reporting 的考题结构和相关知识点为: [R(d Cq>
Question 1 Consolidated statement of financial position 50 marks L}UrI&]V$:
Professional and ethical behavior U_ C[9Z'P
Question 2 Impairment of assets 2 25 marks = v(&qh9Q2
Question 3 Revenue recognition 25 marks C sX@u #
Measurement of financial liability ! %/2^
Events after the reporting period c yH=LjgJf
Inventory valuation - lower of cost and NRV ys- w0H
Jointly controlled entity O^DLp/vM
Accounting for entity cMoBYk
Decommissioning cost :/\KVz'fw}
Jointly controlled assets gHox>r6.A
Asset definition ^
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Question 4 Financial instrument 25 marks 95.s, '0
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. kIJ =]wU|v
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. R@
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考题1 ?6V U4nK/*
(a)部分考到的主要的知识点为: ? ]H'egG6
Business combination achieved in stages - subsidiary to subsidiary *],= !
Disposals - where control is retained 7? ]
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- subsidiary to associate Bp/ k{7
Goodwill (full value method) J?/N
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Intangible assets |[iEi
Investment property j
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Provisions H 8A =]Gq
Foreign transaction \=j|
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考生容易出错误的地方会出项在一下几方面: FPkig`(3
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. c8oE,-~
2. Whether to recognize provision for restructuring. 7,3 g{8
3. Calculation of retained earnings due to large amount of adjustments. rU_FRk
考题2 *fp4u_:`
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. g>n1mK|
考题3 \79 aG3MyK
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. B&sa|'0U
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. CA3`Ee+rD
考题4 uz@ lz +
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. 8nTdZu
—— By P2 Lecture Emily Yao ar:qCq$\
