【P2】Report on P2 Dec 09 sitting —— Emily Yao {U
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Report on P2 Dec 09 sitting fm6]CU1^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :bw 6 k
Question 1 Consolidated statement of financial position 50 marks M,L@k
Professional and ethical behavior HWR & C
Question 2 Impairment of assets 2 25 marks O<a3DyUa;
Question 3 Revenue recognition 25 marks m~Me^yt>}
Measurement of financial liability .jum "va%
Events after the reporting period * dVD
Inventory valuation - lower of cost and NRV
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Jointly controlled entity 'WzUu MCx
Accounting for entity u
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Decommissioning cost W H;xq^
Jointly controlled assets K-<n` zg3
Asset definition 83xd@-czgh
Question 4 Financial instrument 25 marks w#d} TY
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. | /#'S&!U
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.
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考题1 ,^!Zm^4,
(a)部分考到的主要的知识点为: KF4s
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Business combination achieved in stages - subsidiary to subsidiary Hc
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Disposals - where control is retained ! pV<n
- subsidiary to associate U;>B7X;`E4
Goodwill (full value method) I tgH>L'
Intangible assets 9 H8=eJd
Investment property _"v~"k 90^
Provisions PoY>5
Foreign transaction "9 u-lcQ\
考生容易出错误的地方会出项在一下几方面: t*rp3BIG
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ob g@YIwn
2. Whether to recognize provision for restructuring. k2wBy'M .'
3. Calculation of retained earnings due to large amount of adjustments. =*[, *A
考题2 <M`-`v6H
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. n\
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考题3 F94V 5_[
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. 1y(iE C
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ,^M]yr
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考题4 v6KL93
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. }RH lYN
—— By P2 Lecture Emily Yao s/\XH&KR3V
