【P2】Report on P2 Dec 09 sitting —— Emily Yao y>T:fu
Report on P2 Dec 09 sitting pj. }VF!d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: m\~{l=jIS
Question 1 Consolidated statement of financial position 50 marks ^ sxcBG
Professional and ethical behavior hO3>Gl5<
Question 2 Impairment of assets 2 25 marks Nq
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Question 3 Revenue recognition 25 marks !\.%^LK1
Measurement of financial liability a= *&OW
Events after the reporting period
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Inventory valuation - lower of cost and NRV zCxr]md
Jointly controlled entity +~lZ]a7k
Accounting for entity t(FI Bf3
Decommissioning cost |T : ' G
Jointly controlled assets Bi?+e~R
Asset definition /7Z;/|
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Question 4 Financial instrument 25 marks .JIn (
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. W|_^Oe<
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. , TY&N-
考题1 C<Q;3w`#1j
(a)部分考到的主要的知识点为: j}NGyS" =
Business combination achieved in stages - subsidiary to subsidiary Jwzkd"D
Disposals - where control is retained qOO2@c
- subsidiary to associate SB
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Goodwill (full value method) S^;D\6(r
Intangible assets S<" T:Y &
Investment property A<esMDX
Provisions Q%6Lc .i
Foreign transaction Y <;A989D
考生容易出错误的地方会出项在一下几方面: 9l9h*P gt
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [ix45xu7
2. Whether to recognize provision for restructuring. M$j ]VZ
3. Calculation of retained earnings due to large amount of adjustments. ajFSbi)l
考题2 S ~auwY ,<
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. V $O{s~@ti
考题3 bM`7>3
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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. 5yO %| )
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. QF
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考题4 sr(f 9Vl
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. |pB [g> ~V
—— By P2 Lecture Emily Yao ,<]X0;~oB
