【P2】Report on P2 Dec 09 sitting —— Emily Yao 8\BCC1 K
Report on P2 Dec 09 sitting Xi]WDH \
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B*+3A! {s
Question 1 Consolidated statement of financial position 50 marks l@8UL </W
Professional and ethical behavior f((pRP
Question 2 Impairment of assets 2 25 marks 8#gS{
Question 3 Revenue recognition 25 marks 0ivlKe%
Measurement of financial liability o5 (p&:1M
Events after the reporting period w7H.&7rF
Inventory valuation - lower of cost and NRV %E
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Jointly controlled entity . m
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Accounting for entity Fg3VD(D^U
Decommissioning cost Zc "Vf]:
Jointly controlled assets .!ThqYo
Asset definition 9{?L3V!+r
Question 4 Financial instrument 25 marks '1lr "}"Q+
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. $'I+] ;
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. x(/KHpSWK
考题1 #Y3:~dmJ-
(a)部分考到的主要的知识点为: J`T1 88
Business combination achieved in stages - subsidiary to subsidiary "5]Fl8c?
Disposals - where control is retained AnV\{A^
- subsidiary to associate "p43#
Goodwill (full value method) K|-?1)Um
Intangible assets j +j2_\
Investment property 3@ a
Provisions LFsrqdzJ
Foreign transaction = #N;ZG
考生容易出错误的地方会出项在一下几方面: TO.71x|
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. %[:\ZwT,-
2. Whether to recognize provision for restructuring. fUh7PF%
3. Calculation of retained earnings due to large amount of adjustments. UXz0HRRS0
考题2 y$VYWcFE
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. I$K? ,
考题3 FE+Y#
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. ;\@co5.=
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. "HRoS#| \
考题4 o2
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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. ~429sT(
—— By P2 Lecture Emily Yao d, fX3
