【P2】Report on P2 Dec 09 sitting —— Emily Yao r+HJ_R,5A
Report on P2 Dec 09 sitting Mg95us
09年12月P2 Corporate reporting 的考题结构和相关知识点为: kTG}>I
Question 1 Consolidated statement of financial position 50 marks EkV v
Professional and ethical behavior xH\'gli/
Question 2 Impairment of assets 2 25 marks ^HHJ.QR
Question 3 Revenue recognition 25 marks 9dw02bY`
Measurement of financial liability 4qjY,QJ
Events after the reporting period T7n;Bf
Inventory valuation - lower of cost and NRV pTmG\w
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Jointly controlled entity t0 9,X
Accounting for entity R+Ke|C
Decommissioning cost A 20_a;V
Jointly controlled assets (~{7 e/)r
Asset definition 9 4W9P't
Question 4 Financial instrument 25 marks 8(%iYs$
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. F1?@tcr'
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. $,icKa
考题1 =#1iio&
(a)部分考到的主要的知识点为: Lm'Ony^F
Business combination achieved in stages - subsidiary to subsidiary +98~OInySZ
Disposals - where control is retained \J0gzi.
- subsidiary to associate wmY6&^ ?uS
Goodwill (full value method) yA(H=L-=!1
Intangible assets T:wd3^.CG
Investment property U,Z.MP Q
Provisions H"I|dK :
Foreign transaction g<KBsz!{
考生容易出错误的地方会出项在一下几方面: oHu0] XA
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W ;Iv R
2. Whether to recognize provision for restructuring. kvSSz%R~
3. Calculation of retained earnings due to large amount of adjustments. "
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考题2 ? {cF'RB.
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. )0PUK9
考题3 &e_ M \D
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Wuye:
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 *BBP"_$
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. L3X>v3CZ5
—— By P2 Lecture Emily Yao ,_YCl09p(
