【P2】Report on P2 Dec 09 sitting —— Emily Yao \~JNQ&_o
Report on P2 Dec 09 sitting ,HFs.9#&B
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y 3#Nux%
Question 1 Consolidated statement of financial position 50 marks z%(Fo2)^
Professional and ethical behavior "$X YIu T
Question 2 Impairment of assets 2 25 marks {Ge+O<mD
Question 3 Revenue recognition 25 marks si_W:mLF{a
Measurement of financial liability $4Z+F#mx
Events after the reporting period e^j<jV`1
Inventory valuation - lower of cost and NRV T bv/wJ
Jointly controlled entity K (<$.
Accounting for entity !ZFr7Xz
Decommissioning cost >_XO c
Jointly controlled assets 0cHfxy3
Asset definition 9 5=g Y
Question 4 Financial instrument 25 marks ! Eq#[Gs
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. \|CP R6I
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. 1EVfo wIl
考题1 <f N;
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(a)部分考到的主要的知识点为: +' %@!
Business combination achieved in stages - subsidiary to subsidiary %BUEX
Disposals - where control is retained 8wr8:( Y$
- subsidiary to associate S_J,[#&
Goodwill (full value method) lC0~c=?J
Intangible assets !; IJ
Investment property i+g~ Uj}h
Provisions GL1 'Zo
Foreign transaction kw*)/ $5]
考生容易出错误的地方会出项在一下几方面: Yc^%zxub
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. RctU' T
2. Whether to recognize provision for restructuring. bW53" `X
3. Calculation of retained earnings due to large amount of adjustments. 3y99O
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考题2 $9 K(F~/
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. U4BqO
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考题3 iOX Z ]Xj5
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. z
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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. LheFQ A
考题4 `ncNEHh7K
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. 6^)rv-L~5y
—— By P2 Lecture Emily Yao hk%k(^ekU]
