【P2】Report on P2 Dec 09 sitting —— Emily Yao Sm|(
Report on P2 Dec 09 sitting ftZj}|R!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: YQ(Po!NI\'
Question 1 Consolidated statement of financial position 50 marks +S~.c;EK
Professional and ethical behavior IFuZ]CBz
Question 2 Impairment of assets 2 25 marks "uD= KlA
Question 3 Revenue recognition 25 marks .%xzT J=!
Measurement of financial liability ?tYpc_p#
Events after the reporting period p!W[X%`)
Inventory valuation - lower of cost and NRV )\ 0F7Z
Jointly controlled entity 9dKul,c
Accounting for entity {'bip`U.
Decommissioning cost >HTbegi
Jointly controlled assets F u _@!K
Asset definition BW Uq%o,@g
Question 4 Financial instrument 25 marks Jl
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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. +,flE= 5]s
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. ;+Y i.Q/\
考题1 &%F@O<
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(a)部分考到的主要的知识点为: rPiNv
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Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained k%Vv ? {g
- subsidiary to associate ``QHG&$ /
Goodwill (full value method) (36K3=Q a
Intangible assets
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Investment property ;vp\YIeX1
Provisions K"{HseN{
Foreign transaction _ PWj(});
考生容易出错误的地方会出项在一下几方面: <94 G
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u
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2. Whether to recognize provision for restructuring. U;^ [$Aq
3. Calculation of retained earnings due to large amount of adjustments. .BZ VX=x
考题2 ?nFO:N<
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. HW_& !ye
考题3 Z<z;L<tJ 9
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. $H2GbZ-I
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. KL3<Iz]
考题4 "Pc$\zJm;
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. O!R"v '
—— By P2 Lecture Emily Yao 5
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