【P2】Report on P2 Dec 09 sitting —— Emily Yao =SnR9In
Report on P2 Dec 09 sitting KJfyh=AD(
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 'wt|buu-H
Question 1 Consolidated statement of financial position 50 marks <k5~z(
Professional and ethical behavior t_Wn<)XA
Question 2 Impairment of assets 2 25 marks }6N|+z.cU
Question 3 Revenue recognition 25 marks e{:qW'%
Measurement of financial liability XQ+hTtP
Events after the reporting period A-$BB=Ot
Inventory valuation - lower of cost and NRV e X@q'Zi
Jointly controlled entity 2ZeL
Accounting for entity N~d]}J8}gx
Decommissioning cost t |h mEHUk
Jointly controlled assets |VL
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Asset definition _C\b,D}p
Question 4 Financial instrument 25 marks = x}/q4}L
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. ^S|^1
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. Y."[k&P-
考题1 8=9sIK 2
(a)部分考到的主要的知识点为: 1P_bG47
Business combination achieved in stages - subsidiary to subsidiary |9 3%,
Disposals - where control is retained TW0^wSm
- subsidiary to associate 1< "kN^
Goodwill (full value method)
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Intangible assets -( G2@NG
Investment property !
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Provisions \m!."~%
Foreign transaction bJ D" &h5
考生容易出错误的地方会出项在一下几方面: th)jEK;Z
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W|
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2. Whether to recognize provision for restructuring. RT>3\qhZ
3. Calculation of retained earnings due to large amount of adjustments. G#Ow>NJ
考题2 L8 J/GVmj
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. E=d[pI,e
考题3 HPQ ,tlp6j
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. _p.{|7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s@|?N+z
考题4 M
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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. `ijX9c
—— By P2 Lecture Emily Yao 0^4*[?l9q
