【P2】Report on P2 Dec 09 sitting —— Emily Yao ~?gzq~~t
Report on P2 Dec 09 sitting PPEq6}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 14mf}"z\
Question 1 Consolidated statement of financial position 50 marks Zr =ib
Professional and ethical behavior 'e F %
Question 2 Impairment of assets 2 25 marks C1b*v&1{
Question 3 Revenue recognition 25 marks vX ?aB!nkw
Measurement of financial liability >-b& v $
Events after the reporting period # Mu<8`T-
Inventory valuation - lower of cost and NRV Q| ?'(J+
Jointly controlled entity
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Accounting for entity U_]=E<el
Decommissioning cost z<!O!wX_aI
Jointly controlled assets le.anJAr
Asset definition e,(a6X
Question 4 Financial instrument 25 marks @Tm`d ?^
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. Pb#P`L7OB
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. wTxbDT@ H5
考题1 ` x COR
(a)部分考到的主要的知识点为: ]Ko^G_
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Business combination achieved in stages - subsidiary to subsidiary A_Rrcsl 4
Disposals - where control is retained 2HD :JdL
- subsidiary to associate F>*{ e
Goodwill (full value method) S AR=
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Intangible assets 30s; }
Investment property :_v!#H)
Provisions HmMO*k<6@
Foreign transaction !}_b|
考生容易出错误的地方会出项在一下几方面: m^<p8KZ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \/ErPi=g
2. Whether to recognize provision for restructuring. *7ZtNo[+
3. Calculation of retained earnings due to large amount of adjustments. Q=WySIF.
考题2 sf$o(^P9\A
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. t8P PE
考题3 1c$vLo832
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. 5MR,UgT
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. (-,>qMQs
考题4 7\Co`J>p2
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. [KSH~:h:NR
—— By P2 Lecture Emily Yao h$`#YNd'
