【P2】Report on P2 Dec 09 sitting —— Emily Yao 8%s^>.rG
Report on P2 Dec 09 sitting %=x|.e@J
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]@OGp:Hz
Question 1 Consolidated statement of financial position 50 marks O[Xl*9P
Professional and ethical behavior *z4n2"<l
Question 2 Impairment of assets 2 25 marks L-_dq0T
Question 3 Revenue recognition 25 marks $3BCA)5:
Measurement of financial liability =E Cw'
Events after the reporting period ,eq[X\B>
Inventory valuation - lower of cost and NRV e:H7ht:
Jointly controlled entity v)@EK6Nty
Accounting for entity 4,L
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Decommissioning cost 0wZ_;FN*-
Jointly controlled assets J<x?bIetj
Asset definition %zE_Q
Question 4 Financial instrument 25 marks }B2H)dG^K
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 4fBgmL
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. _+0l+a*D
考题1 GF5WR e(E
(a)部分考到的主要的知识点为: Z qX U
Business combination achieved in stages - subsidiary to subsidiary [^r0red
Disposals - where control is retained jR7 , b5
- subsidiary to associate f!;i$Oif
Goodwill (full value method) }$u]aX<
Intangible assets <apsG7(7
Investment property oXwoi!
Provisions v0!>":
Foreign transaction evf){XhT;n
考生容易出错误的地方会出项在一下几方面: 9v)p0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. .{D[!Dp#h
2. Whether to recognize provision for restructuring. ! *\)7D
3. Calculation of retained earnings due to large amount of adjustments. MfU
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考题2 'U]= T<
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#YWMo(
考题3 X}'3N'cbkU
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. >T{9-_#P
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <{m!.9g9
考题4 "UVqkw,vt
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.
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—— By P2 Lecture Emily Yao :$d3}TjsA+