【P2】Report on P2 Dec 09 sitting —— Emily Yao '?9zL*
Report on P2 Dec 09 sitting .^{%hc*w4
09年12月P2 Corporate reporting 的考题结构和相关知识点为: uTR^K=Ve
Question 1 Consolidated statement of financial position 50 marks uem- fTG
Professional and ethical behavior \_1a#|97e
Question 2 Impairment of assets 2 25 marks X-HE9PT.
Question 3 Revenue recognition 25 marks pjFO0h_Y
Measurement of financial liability kh0cJE\_^
Events after the reporting period EB*sd S
Inventory valuation - lower of cost and NRV ]Orx %8QS!
Jointly controlled entity 2DCQ5XewYe
Accounting for entity .}!.4J%q2
Decommissioning cost Gc|)4c
Jointly controlled assets 2 DW @}[G
Asset definition } jj)
Question 4 Financial instrument 25 marks ?+d`_/IB
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. ps 3 )d
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. e
NIzI]~
考题1 "O jAhKfG
(a)部分考到的主要的知识点为: !B3TLe h
Business combination achieved in stages - subsidiary to subsidiary XH!#_jy
Disposals - where control is retained
p +i 1sY
- subsidiary to associate & |>~7(
Goodwill (full value method) >u $8Z
Intangible assets
8v;^jo>ug
Investment property 5YD~l(,S1]
Provisions f,HU r% @
Foreign transaction O{LCHtN
考生容易出错误的地方会出项在一下几方面: Ki;SONSV~|
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u;_~{VJ-
2. Whether to recognize provision for restructuring. p)IL(_X)
3. Calculation of retained earnings due to large amount of adjustments. 0\%g@j-aD
考题2 _B^zm-}8|B
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. 5Kg'&B (
考题3 q?(]
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. lME>U_E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q7X ]kr*qx
考题4 >c, s }HJ
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. P"vrYo m
—— By P2 Lecture Emily Yao Py)ZHML
