【P2】Report on P2 Dec 09 sitting —— Emily Yao % A
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Report on P2 Dec 09 sitting &hVf= We
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Dg^s$2
Question 1 Consolidated statement of financial position 50 marks zKk=R6w
Professional and ethical behavior Fu?_<G%Ynp
Question 2 Impairment of assets 2 25 marks xNY&*jI
Question 3 Revenue recognition 25 marks LB7 $&.m'B
Measurement of financial liability p8]X Ne
Events after the reporting period J}Z\I Y,
Inventory valuation - lower of cost and NRV Oc~<`C~
Jointly controlled entity u<"-S63+
Accounting for entity XwIHIG}
Decommissioning cost 5a 6d3u/
Jointly controlled assets 4EeV O 5
Asset definition [C
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Question 4 Financial instrument 25 marks M G&vduu
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. Aa-OMo;~
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
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考题1 !
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(a)部分考到的主要的知识点为: </9c=GoJ
Business combination achieved in stages - subsidiary to subsidiary $XyDw|z[
Disposals - where control is retained (CA V Oed
- subsidiary to associate `j2|aX
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Goodwill (full value method) 9u^za!pE
Intangible assets 3kr. 'O
Investment property SP =8v0
Provisions \Pfm>$Ib=
Foreign transaction ZD K+>^A)
考生容易出错误的地方会出项在一下几方面: Ng&K5
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. NHdNCHhA>-
2. Whether to recognize provision for restructuring. /xg1i1 Et
3. Calculation of retained earnings due to large amount of adjustments. 4\U"e *
考题2 ) WkN 34Q
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. 7O r?$
考题3 Ux);~P`/o
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. OS~Z@'Eg
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. dpdp0
考题4 fs KZ
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. !':y8(Ou
—— By P2 Lecture Emily Yao gf;B&MM6
