【P2】Report on P2 Dec 09 sitting —— Emily Yao i^:#*Q-co
Report on P2 Dec 09 sitting 4|%Y09"lv
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -32P}5 8R
Question 1 Consolidated statement of financial position 50 marks q,7W,< -
Professional and ethical behavior 1l)j(,Zd*
Question 2 Impairment of assets 2 25 marks pFMjfWD,C
Question 3 Revenue recognition 25 marks TT(R<hL
Measurement of financial liability *[
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Events after the reporting period _oa*E2VN
Inventory valuation - lower of cost and NRV |PYyhY
Jointly controlled entity *iru>F8r:
Accounting for entity yR{rje*
Decommissioning cost <tZtt9j_
Jointly controlled assets cyd&bxPgj+
Asset definition @ ^ta)Ev
Question 4 Financial instrument 25 marks _\IA[-C+O
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. LrO[l0#'Q
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. 6v scu2
考题1 a"Iu!$&N
(a)部分考到的主要的知识点为: QPp31o.!5
Business combination achieved in stages - subsidiary to subsidiary <f}:YDY'
Disposals - where control is retained }@
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- subsidiary to associate I _Lm[
Goodwill (full value method) $$p +~X
Intangible assets POl-S<QV
Investment property ,if~%'9j
Provisions _&gO>G,uy
Foreign transaction 5ad@}7&
考生容易出错误的地方会出项在一下几方面: @mu{*. &
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. y"Fu=
2. Whether to recognize provision for restructuring. }+`,AC`RM
3. Calculation of retained earnings due to large amount of adjustments. WRbdv{ 1E
考题2 \>"Zn7
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.
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考题3 $_ '<kH-eP
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. .#tA .%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?r)>SB3(e
考题4 2 7dS.6
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. IY!.j5q8
—— By P2 Lecture Emily Yao YwH Fn+
