【P2】Report on P2 Dec 09 sitting —— Emily Yao 0
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Report on P2 Dec 09 sitting &!>
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 1}+l L)-!
Question 1 Consolidated statement of financial position 50 marks 19-|.9m(
Professional and ethical behavior N,U<.{T=A
Question 2 Impairment of assets 2 25 marks -
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Question 3 Revenue recognition 25 marks -o c@$*t
Measurement of financial liability zf-)c1$*r
Events after the reporting period gyi<ot;
Inventory valuation - lower of cost and NRV P 1`X<A
Jointly controlled entity gN#&Ag<?
Accounting for entity q\wT[W31@
Decommissioning cost EIZSV>
Jointly controlled assets q#9JJWSs
Asset definition ! bbVa/
Question 4 Financial instrument 25 marks o,l 3j|1
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. u,AZMjlF
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. [1{#a {4
考题1 Z L[~[
(a)部分考到的主要的知识点为: 9x ;CJh X
Business combination achieved in stages - subsidiary to subsidiary ^q``f%
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Disposals - where control is retained P5 G
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- subsidiary to associate A0{ !m
Goodwill (full value method) ={& }8VA
Intangible assets <aps)vF
Investment property L3[r7 b
Provisions Q/[|/uNw?
Foreign transaction V,t&jgG*
考生容易出错误的地方会出项在一下几方面: / J 3
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5 Y<O
2. Whether to recognize provision for restructuring. .)Xyz d
3. Calculation of retained earnings due to large amount of adjustments. >C,=el M
考题2 qK}4r5U
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. "fWAp*nI3t
考题3 N"-</kzV
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. /G)Y~1ASA%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?kBi9^)N4
考题4 EHpIb j;n
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. T=lir%q
—— By P2 Lecture Emily Yao 72rnMHq
