【P2】Report on P2 Dec 09 sitting —— Emily Yao 1IeB_t
Report on P2 Dec 09 sitting /GU%{nT
09年12月P2 Corporate reporting 的考题结构和相关知识点为: nH(H k%~
Question 1 Consolidated statement of financial position 50 marks &k0c|q]
Professional and ethical behavior r57rH
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Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks S X6P>:`
Measurement of financial liability pNzpT!}H>
Events after the reporting period s[tFaB 1
Inventory valuation - lower of cost and NRV xO XCCf/
Jointly controlled entity 8+U':xR
Accounting for entity jY8u1z
Decommissioning cost ! |;w(/
Jointly controlled assets !#H ca
Asset definition i \u"+:j
Question 4 Financial instrument 25 marks *l\v qgv.Z
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. 'P,F) *kh
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. V[BlT|t
考题1 <B =!ZC=n
(a)部分考到的主要的知识点为: jHWJpm (
Business combination achieved in stages - subsidiary to subsidiary }dSxrT
Disposals - where control is retained G)wIxm$?0
- subsidiary to associate !Knv/:+
Goodwill (full value method) 4j
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Intangible assets :fE*fU@
Investment property 6P:H`
Provisions ?.&?4*u
Foreign transaction 26\*x
考生容易出错误的地方会出项在一下几方面: x1ID6kI[{*
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. y$7@ ~NH,d
2. Whether to recognize provision for restructuring. 9,;+B 8-A
3. Calculation of retained earnings due to large amount of adjustments. TAn.5
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考题2 ;
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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. )Q iHe}
考题3 q;a#?Du 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. Cb/?hT
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m
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考题4 3kBpH7h
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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. 3` aJ"qQE
—— By P2 Lecture Emily Yao sw@* N
