【P2】Report on P2 Dec 09 sitting —— Emily Yao X bL\l
Report on P2 Dec 09 sitting ju%t'u\'
09年12月P2 Corporate reporting 的考题结构和相关知识点为: PXJ`< X
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Question 1 Consolidated statement of financial position 50 marks T!pj v8y@R
Professional and ethical behavior Mg}8 3kS
Question 2 Impairment of assets 2 25 marks P1Chmg
Question 3 Revenue recognition 25 marks }~3 %KHT
Measurement of financial liability :c ^9\8S
Events after the reporting period U 2)y fhI
Inventory valuation - lower of cost and NRV [t}$W*hY
Jointly controlled entity a<ztA:xt|1
Accounting for entity bRb+3au_x
Decommissioning cost 'q9='TOk
Jointly controlled assets cri.kr9Y
Asset definition 1E|~;wo\
Question 4 Financial instrument 25 marks L fx$
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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. DV">9{"5']
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. LAfv 1
考题1 OJ Y_u[
(a)部分考到的主要的知识点为: "f-z3kL
Business combination achieved in stages - subsidiary to subsidiary I]OVzM
Disposals - where control is retained =Zc
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- subsidiary to associate ~[d |:]
Goodwill (full value method) 35
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Intangible assets H<bK9k)E
Investment property UM QsYD)
Provisions _ZD8/?2QV
Foreign transaction K
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考生容易出错误的地方会出项在一下几方面: Z_Z; g]|!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. FELTmQU V
2. Whether to recognize provision for restructuring. sHi *\
3. Calculation of retained earnings due to large amount of adjustments. %.3
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考题2 @5y ~A}Vd
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,6Zy-Y9
考题3 KsMC+:`F
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. >84:1 `
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. i9%cpPrg8
考题4 eaGd:(
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. Rh.CnCbM
—— By P2 Lecture Emily Yao QY]G+3W
