【P2】Report on P2 Dec 09 sitting —— Emily Yao `PnB<rf:*1
Report on P2 Dec 09 sitting J 6U3}SO=y
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,~w)~fMb8
Question 1 Consolidated statement of financial position 50 marks }A'QXtI/G
Professional and ethical behavior Y-h GHnh]'
Question 2 Impairment of assets 2 25 marks 'oBT*aL
Question 3 Revenue recognition 25 marks DJr{;t$7~
Measurement of financial liability "15mOW(!+
Events after the reporting period +]*4!4MK6
Inventory valuation - lower of cost and NRV 'P k (
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Jointly controlled entity id8a #&t]
Accounting for entity H.qp~-n
Decommissioning cost tJy6\~
Jointly controlled assets a938l^@;s8
Asset definition T52A}vf4
Question 4 Financial instrument 25 marks N>giFj[dD
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. WB
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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. Ho9 a #9
考题1 r 'wam]1Z
(a)部分考到的主要的知识点为: N'w ;1,c+
Business combination achieved in stages - subsidiary to subsidiary %?1k}(qUeY
Disposals - where control is retained vG` R.
- subsidiary to associate U@ x5cw:
Goodwill (full value method) USy^Y?~ ;
Intangible assets Rm`_0
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Investment property WDNuR #J?
Provisions Ufd{.o[{-
Foreign transaction v>CA A"LH
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. :KGUO{_u
2. Whether to recognize provision for restructuring. U@yn%k9
3. Calculation of retained earnings due to large amount of adjustments. Vi[* a
考题2 PB*m D7"
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 l*]ua
考题3 xhLVLXZ9
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. ,rx?Ig}k z
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ZG+8kt!w
考题4 ?(UeWLC#
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. o Y{L0B[
—— By P2 Lecture Emily Yao MX2 Zm
