【P2】Report on P2 Dec 09 sitting —— Emily Yao y9N6!M|'y
Report on P2 Dec 09 sitting ^;9<7 h[l
09年12月P2 Corporate reporting 的考题结构和相关知识点为: S"t\LB*'Ls
Question 1 Consolidated statement of financial position 50 marks 'T|EwrS j
Professional and ethical behavior 2 :4o`o
Question 2 Impairment of assets 2 25 marks v5 @ 9
Question 3 Revenue recognition 25 marks %>y`VN
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Measurement of financial liability nMJ ( tQ
Events after the reporting period 25Ro
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Inventory valuation - lower of cost and NRV FHSFH >
Jointly controlled entity gZ| !'
Accounting for entity ?iZM.$![
Decommissioning cost +c8t~2tuN
Jointly controlled assets I+F >^4_d
Asset definition w!pj);jy{
Question 4 Financial instrument 25 marks &ty-a
B=F
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. ucJ}KMz
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. :-WNw
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考题1 H#u N&^+H
(a)部分考到的主要的知识点为: "L;@qCfhO
Business combination achieved in stages - subsidiary to subsidiary B]NcY&A
Disposals - where control is retained 1G6 \}El95
- subsidiary to associate |~ytAyw
Goodwill (full value method) Zd'Yu{<_2N
Intangible assets 2 +/r~LwbK
Investment property
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Provisions C23p1%#1
Foreign transaction U)M &AYb
考生容易出错误的地方会出项在一下几方面: D@O5G d
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ! x:{"
2. Whether to recognize provision for restructuring. +_{cq@c
3. Calculation of retained earnings due to large amount of adjustments. |
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考题2 m[%':^vSr
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. "TP~TjXf q
考题3 bIlNA )g
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. Ke:Wl Df
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 3d]~e
考题4 C4qK52'2s
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. Ir-QD !!<
—— By P2 Lecture Emily Yao 1V9 A nzwX
