【P2】Report on P2 Dec 09 sitting —— Emily Yao q6#<[ 4?
Report on P2 Dec 09 sitting E\7
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: = JLh ?Wx
Question 1 Consolidated statement of financial position 50 marks nwI3| &
Professional and ethical behavior $"JpFT
Question 2 Impairment of assets 2 25 marks !v |IS
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Question 3 Revenue recognition 25 marks }Rvm &?~O
Measurement of financial liability H;ZH qcUX
Events after the reporting period l(W[_ D
Inventory valuation - lower of cost and NRV ;E;To\NCYF
Jointly controlled entity ]w).8=I
Accounting for entity IV 16d
Decommissioning cost )>\}~s
Jointly controlled assets 4p`XG1Pt
Asset definition >T3H qYX5W
Question 4 Financial instrument 25 marks 6SM:x]`##,
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. I_)*)d44_
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ~^I > #Dd
考题1 pcS+o
(a)部分考到的主要的知识点为: [onqNp
Business combination achieved in stages - subsidiary to subsidiary 3k$[r$+"
Disposals - where control is retained j|fd-<ng
- subsidiary to associate z$lF)r:Bc
Goodwill (full value method) }uc
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Intangible assets & -l8n^
Investment property 9v )%dO.
Provisions 0 BPMmk
Foreign transaction i%Z2wP.o
考生容易出错误的地方会出项在一下几方面: 1MsWnSvzf
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. hn )a@
2. Whether to recognize provision for restructuring. r{Rg920
3. Calculation of retained earnings due to large amount of adjustments. !c W[G/W8
考题2 v5ur&egVs
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. l;X|=eu'
考题3 7k%T<; V
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. [U
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. OKOu`Hz@
考题4 8iQ [ 9
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. 1^J`1
—— By P2 Lecture Emily Yao 1nh tM
