【P2】Report on P2 Dec 09 sitting —— Emily Yao I~
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Report on P2 Dec 09 sitting r{t. c?/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,wtFs!8
Question 1 Consolidated statement of financial position 50 marks jo9J%
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Professional and ethical behavior k{gl^
Question 2 Impairment of assets 2 25 marks pU?{0xZH
Question 3 Revenue recognition 25 marks wGEWr2$
Measurement of financial liability Qg'c?[~W@
Events after the reporting period ZY E' C
Inventory valuation - lower of cost and NRV {0is wq'J
Jointly controlled entity { 1+Cw?1d
Accounting for entity LP.HS'M~u
Decommissioning cost F&=I7
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Jointly controlled assets !oZQ2z~
Asset definition 0JmFQ ^g(
Question 4 Financial instrument 25 marks _PK}rr?"7O
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. i&' #+f4t
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. ^cYStMjpy
考题1 c C^W2 \
(a)部分考到的主要的知识点为: v<L=!-b^
Business combination achieved in stages - subsidiary to subsidiary iuiAK
Disposals - where control is retained EzR%w*F>Q
- subsidiary to associate Z5((1J9
Goodwill (full value method) v1 LKU
Intangible assets _Zh2eXWdjM
Investment property iI3v[S
Provisions > vUB%OLyP
Foreign transaction FoE|J s
考生容易出错误的地方会出项在一下几方面: * :a'GC%/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. `TUZZz
2. Whether to recognize provision for restructuring. r
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3. Calculation of retained earnings due to large amount of adjustments. V?OuI
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考题2 h S4.3]ei
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. "g FxfWIA
考题3 qs=Gj?GwGQ
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. 0CT}DQ._^N
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 10mK}HT>4B
考题4 oFWt(r
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. :.Y|I[\E%
—— By P2 Lecture Emily Yao 7; p4Wg7k}
