【P2】Report on P2 Dec 09 sitting —— Emily Yao 8 1 \$X
Report on P2 Dec 09 sitting ~c
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: GVFR^pz O
Question 1 Consolidated statement of financial position 50 marks 0- )D`s%
Professional and ethical behavior < OKzb3e
Question 2 Impairment of assets 2 25 marks PGT*4r21
Question 3 Revenue recognition 25 marks `w_?9^7mH
Measurement of financial liability 4$~]t:n
Events after the reporting period FiTP-~
Inventory valuation - lower of cost and NRV b&LfL$
Jointly controlled entity o8 A]vaa
Accounting for entity $rB20 !
Decommissioning cost Km~\^(a '
Jointly controlled assets Sm(QgZO[4
Asset definition 2gn*B$ a
Question 4 Financial instrument 25 marks TBfX1v|Z)
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. L PjsR =xi
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. oo{5 :
考题1 e=11EmN9
(a)部分考到的主要的知识点为: N4 O'{
Business combination achieved in stages - subsidiary to subsidiary O|#N$a&_N
Disposals - where control is retained btq`[gAF \
- subsidiary to associate )P6n,\
Goodwill (full value method) _Qy3A T~
Intangible assets K^V*JH\G
Investment property T [w]w
Provisions Jjb(l W
Foreign transaction QjW7XVxB#N
考生容易出错误的地方会出项在一下几方面: \bt+46y@]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ap;tggi(H
2. Whether to recognize provision for restructuring. a:C'N 4K
3. Calculation of retained earnings due to large amount of adjustments. #A8 d@]Ps
考题2 *7" R[!9
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. [OI&_W Iw
考题3 2.I '`A
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. `aFy2x`3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Da)rzr|}>3
考题4 9N9dQ}[:g
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. \NYtxGV[Z
—— By P2 Lecture Emily Yao SnK j:|bV
