【P2】Report on P2 Dec 09 sitting —— Emily Yao ={LMdC~5X
Report on P2 Dec 09 sitting vSi_t
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z2im@c67{
Question 1 Consolidated statement of financial position 50 marks cUTE$/#s
Professional and ethical behavior rx (2yf
Question 2 Impairment of assets 2 25 marks Ut$;ND.-
Question 3 Revenue recognition 25 marks JXyM\}9-X
Measurement of financial liability ynA|}X
Events after the reporting period 8,0YD #x
Inventory valuation - lower of cost and NRV u7?$b!hG^C
Jointly controlled entity It2" x;
Accounting for entity <SI}lQ'i
Decommissioning cost )
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Jointly controlled assets uV 7BK+[O
Asset definition H[
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Question 4 Financial instrument 25 marks @6l%,N<fou
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. JyR/1 W
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. pABs!A`N
考题1 5/p o2V9)
(a)部分考到的主要的知识点为: 5)
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Business combination achieved in stages - subsidiary to subsidiary Bz5-ITX
Disposals - where control is retained a'!zG cT
- subsidiary to associate 35tu>^_#V
Goodwill (full value method) z{Mr$%'EY
Intangible assets P-ri=E}>
Investment property
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Provisions +-E~6^ >
Foreign transaction tK&' <tZh
考生容易出错误的地方会出项在一下几方面: LBF 1;zjK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ?_I[,N?@41
2. Whether to recognize provision for restructuring. 'uq#ai[5I
3. Calculation of retained earnings due to large amount of adjustments. q$aaA`E%
考题2 JPGzrEaZ
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\W/C
考题3 MNSbtT*^
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. 2(/g}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -WYAN:s
考题4 y#XbJuN/
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. yRo- E P
—— By P2 Lecture Emily Yao K~22\G`
