【P2】Report on P2 Dec 09 sitting —— Emily Yao ohGfp9H
Report on P2 Dec 09 sitting k,F6Tx
09年12月P2 Corporate reporting 的考题结构和相关知识点为: *U\`CXn;
Question 1 Consolidated statement of financial position 50 marks :Qf '2.h)
Professional and ethical behavior 9,'ncw$/C
Question 2 Impairment of assets 2 25 marks D+7R
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Question 3 Revenue recognition 25 marks `%Al>u5
Measurement of financial liability
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Events after the reporting period om-omo&,X=
Inventory valuation - lower of cost and NRV 5j-YM
Jointly controlled entity g^ i&gNDx
Accounting for entity O|N{ v"o
Decommissioning cost oD1/{dRzj
Jointly controlled assets S + ^E.
Asset definition |WdPE@P
Question 4 Financial instrument 25 marks 3CGp`~Zf
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. h @]XBv
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. {LQ#y/ H?
考题1 A:9?ZI/X
(a)部分考到的主要的知识点为: x* &|0n.D
Business combination achieved in stages - subsidiary to subsidiary Y0K [Sm>
Disposals - where control is retained yw3$2EW
- subsidiary to associate -n<pPau2
Goodwill (full value method) rkY[E(S Y
Intangible assets f_Av3
Investment property 4u47D$ =
Provisions
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Foreign transaction 7y@P
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考生容易出错误的地方会出项在一下几方面: {9aE 5kR
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Hi`//y*92H
2. Whether to recognize provision for restructuring. 0 aa&m[Mk
3. Calculation of retained earnings due to large amount of adjustments. h
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考题2 xDoC(
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. x&T [*i
考题3 w+E,INd i
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. nl,uuc
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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. Gvqxi|
考题4 2nIw7>.}f
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. W+X6 @/BO
—— By P2 Lecture Emily Yao \:ak ''
