【P2】Report on P2 Dec 09 sitting —— Emily Yao Wyh
Report on P2 Dec 09 sitting DlIy'@ .
09年12月P2 Corporate reporting 的考题结构和相关知识点为: =
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Question 1 Consolidated statement of financial position 50 marks 9U$n;uA
Professional and ethical behavior wju2xM
Question 2 Impairment of assets 2 25 marks 1
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Question 3 Revenue recognition 25 marks 7v\K,P8
Measurement of financial liability =23JE
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Events after the reporting period U,
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Inventory valuation - lower of cost and NRV Twi:BI`.
Jointly controlled entity <4V]
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Accounting for entity >5G2!Ns'
Decommissioning cost :wtr{,9r Z
Jointly controlled assets 'oNY4.[
Asset definition 5[NF
Question 4 Financial instrument 25 marks `uK_}Vy_
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period.
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. n u|pa A
考题1 mqPV
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(a)部分考到的主要的知识点为: E5@ U~|V[
Business combination achieved in stages - subsidiary to subsidiary Ewg5s?2 |
Disposals - where control is retained <tp\+v! u
- subsidiary to associate m<]b] FQ
Goodwill (full value method) _h;#\ )%~
Intangible assets V$e \84<
Investment property Okd?=*sBx
Provisions J`F][ A
Foreign transaction GMD>Ih.k:9
考生容易出错误的地方会出项在一下几方面: I[b@U<\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;yh}$)^9
2. Whether to recognize provision for restructuring. 3 8(Cj~u=3
3. Calculation of retained earnings due to large amount of adjustments. Zr!he$8(2
考题2 !B 36+W+
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. XHq8p[F
考题3 \VJ7ahg[\
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. 7|=*z
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /y2 upu*!
考题4 hN%
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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. mG;Gt=4
—— By P2 Lecture Emily Yao ?FC6NEu}8
