【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting 7"M7N^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -i 9 /1.Z
Question 1 Consolidated statement of financial position 50 marks {C
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Professional and ethical behavior z%b3/rx
Question 2 Impairment of assets 2 25 marks 8z@A/$T
Question 3 Revenue recognition 25 marks l*h6 JgU
Measurement of financial liability qoOHWh&
Events after the reporting period h1,J<B@
Inventory valuation - lower of cost and NRV $WdZAv\_S
Jointly controlled entity w+}KX ><r
Accounting for entity MEg|AhP
Decommissioning cost 9 ) wjVk
Jointly controlled assets 3n
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Asset definition Z$2mVRS`c
Question 4 Financial instrument 25 marks SJw0y[IL6(
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. i3YAK$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. R d 2*
考题1 >5 Ce/P'R
(a)部分考到的主要的知识点为: _w)0r}{
Business combination achieved in stages - subsidiary to subsidiary XxV]U{i!
Disposals - where control is retained 2H4+D)
- subsidiary to associate wjpkh~ qo
Goodwill (full value method) S7-?&[oeJ
Intangible assets {
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Investment property k~Gjfo
Provisions =PXNg!B}D*
Foreign transaction n Q8 EV>j2
考生容易出错误的地方会出项在一下几方面: T Li0*)}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. F
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2. Whether to recognize provision for restructuring. KPKby?qQ^
3. Calculation of retained earnings due to large amount of adjustments. #[J..i/h
考题2 n_iq85
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. =$f
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考题3 Y
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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. }eBy
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?jy^WF`
考题4 Zuwd(q
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. YAsvw\iseK
—— By P2 Lecture Emily Yao ~d28"p.7
