【P2】Report on P2 Dec 09 sitting —— Emily Yao O@U?IF$
Report on P2 Dec 09 sitting &TN2 HZ-bJ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: wuK=6RL
Question 1 Consolidated statement of financial position 50 marks RpQ*!a~O
Professional and ethical behavior 1/j$I~B
Question 2 Impairment of assets 2 25 marks T@+Cl Z i
Question 3 Revenue recognition 25 marks =v2%Vs\7k
Measurement of financial liability P9#)~Zm}]
Events after the reporting period vd~U@-C=R
Inventory valuation - lower of cost and NRV a#(U
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Jointly controlled entity 7 s>a2
Accounting for entity y]qsyR18i
Decommissioning cost 4be>
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Jointly controlled assets 2YQ #-M
Asset definition T nxKR$Hoh
Question 4 Financial instrument 25 marks 6TFo|z!C
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. z4O o@3$\R
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. 'Tf9z+0;
考题1 9 pKm*n&
(a)部分考到的主要的知识点为: 2bQ/0?.).-
Business combination achieved in stages - subsidiary to subsidiary fp !:u
Disposals - where control is retained (9.yOc4
- subsidiary to associate tW6 #e(^l6
Goodwill (full value method) qb7^VIo%c
Intangible assets $+VgDe5{S
Investment property XoL[
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Provisions p]f&mBO*
Foreign transaction u^Sv#K X
考生容易出错误的地方会出项在一下几方面: ?iz <
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mx tgb$*
2. Whether to recognize provision for restructuring. O k(47nC
3. Calculation of retained earnings due to large amount of adjustments. 9]~PC Z2j
考题2 PZ]5Hf1"
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. }brr ) )
考题3 rc~Y=m
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. 3"i% {
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. v5Y@O| i#
考题4
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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. h;Mu[`
—— By P2 Lecture Emily Yao <q6`~F~|
