【P2】Report on P2 Dec 09 sitting —— Emily Yao w#Y <~W&
Report on P2 Dec 09 sitting 2kTLj2 @o,
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V| > u,
Question 1 Consolidated statement of financial position 50 marks `0rEV _$
Professional and ethical behavior G
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Question 2 Impairment of assets 2 25 marks [_jTy;E
Question 3 Revenue recognition 25 marks -{>Nrx|
Measurement of financial liability =nEl m*E
Events after the reporting period p~h= ]o 'i
Inventory valuation - lower of cost and NRV (lh bH]I
Jointly controlled entity pa&*n=&cL
Accounting for entity 4q)eNcs
Decommissioning cost A2z%zMlZc
Jointly controlled assets R/
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Asset definition Urhh)i
Question 4 Financial instrument 25 marks . `lcxC
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. qoBm!|q
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. WigC'
考题1 ,UQ4`Mh^L
(a)部分考到的主要的知识点为: U S+PI`
Business combination achieved in stages - subsidiary to subsidiary \oPW
Disposals - where control is retained i=%wZHc;
- subsidiary to associate )<
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Goodwill (full value method) >9D=PnHnD
Intangible assets $|!VP'VI
Investment property lhAwTOn`Q
Provisions
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Foreign transaction $kJ vPwRO
考生容易出错误的地方会出项在一下几方面: q('O@-HA
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. g% :Q86u
2. Whether to recognize provision for restructuring. x+( h#+F
3. Calculation of retained earnings due to large amount of adjustments. b L+Hw6;
考题2 \LRno3
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. p"/1Kwqx
考题3 8^ ;[c
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. %FGPsHH
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s4lkhoN\ t
考题4 GVZ/`^ndM
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. in - /
—— By P2 Lecture Emily Yao G*e/Ft.wf8
