【P2】Report on P2 Dec 09 sitting —— Emily Yao 6mr5` 5~w
Report on P2 Dec 09 sitting DGMvYNKTj
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Fa`/i v
Question 1 Consolidated statement of financial position 50 marks Z !Njfq5
Professional and ethical behavior ^lCys
Question 2 Impairment of assets 2 25 marks x4jn45]x@
Question 3 Revenue recognition 25 marks E\2|
Measurement of financial liability )K2,h5zU
Events after the reporting period -,NiSh}A
Inventory valuation - lower of cost and NRV %/17 K2g
Jointly controlled entity >r] bfN,
Accounting for entity B[:-SWd
Decommissioning cost 9H~3&-8&
Jointly controlled assets X kZ82w#b
Asset definition './j<2|;U
Question 4 Financial instrument 25 marks !ydJ{\;
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. Vk/CV2
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. x3 5(i
考题1 |A".Mo_5
(a)部分考到的主要的知识点为: RkVU^N"
Business combination achieved in stages - subsidiary to subsidiary +Z0@z^6\
Disposals - where control is retained qF m=(J%
- subsidiary to associate q.6$-w
Goodwill (full value method) @[M5$,"
Intangible assets V
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Investment property CN6@g^)P
Provisions V_JM@VN}Kk
Foreign transaction "f|\" :\
考生容易出错误的地方会出项在一下几方面: hC@oyC(4
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @N?A 0S/
2. Whether to recognize provision for restructuring. wehZ7eqm
3. Calculation of retained earnings due to large amount of adjustments. D&q-L[tA@
考题2 *6%!i7kr
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.
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考题3 x{IxS?.j+
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. wjGD[~mB
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. "'
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考题4 Gj]*_"T
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. FBpf_=(_1
—— By P2 Lecture Emily Yao `N%q^f~
