【P2】Report on P2 Dec 09 sitting —— Emily Yao r[^O 7
Report on P2 Dec 09 sitting a2]>R<M
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .Iz
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Question 1 Consolidated statement of financial position 50 marks J9f]=1`
Professional and ethical behavior <[T{q
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Question 2 Impairment of assets 2 25 marks In ;P33'p
Question 3 Revenue recognition 25 marks i7rk%q
Measurement of financial liability Ji1# >;&
Events after the reporting period '
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Inventory valuation - lower of cost and NRV c/=\YeR
Jointly controlled entity sk_xQo#Y
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Accounting for entity Gu aF B[4
Decommissioning cost naA8RD5/
Jointly controlled assets +VJyGbOcC
Asset definition +.rE|)BPy
Question 4 Financial instrument 25 marks &OkPO|
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. +bR|;b(v
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. Au{ b1n
考题1 G8MLg #
(a)部分考到的主要的知识点为: % .ss
Business combination achieved in stages - subsidiary to subsidiary *(XGNp[0
Disposals - where control is retained meXwmO
- subsidiary to associate g $^Yv4
Goodwill (full value method) h SN38wy
Intangible assets _KBa`lhE
Investment property cBU3Q<^
Provisions H(O |y2
Foreign transaction *y` (^kyS
考生容易出错误的地方会出项在一下几方面: ``@e7~F{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. J
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2. Whether to recognize provision for restructuring. D MSC(Sz
3. Calculation of retained earnings due to large amount of adjustments. PsS.lhj0"
考题2 c+O:n:L
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. eL V [U
考题3 ??LE0i
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. R((KAl]dL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7osHKO<?2
考题4 ixoN#'y<"
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;D
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—— By P2 Lecture Emily Yao S!^I<#d K
