【P2】Report on P2 Dec 09 sitting —— Emily Yao 8YkP57Y%[Z
Report on P2 Dec 09 sitting "]c:V4S#`A
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6./&l9{h+
Question 1 Consolidated statement of financial position 50 marks %c^]Rdl
Professional and ethical behavior ""pJ O 6bI
Question 2 Impairment of assets 2 25 marks DP^{T/G
Question 3 Revenue recognition 25 marks $#R.+B
Measurement of financial liability b@YSrjJ
Events after the reporting period !c6 lP'U
Inventory valuation - lower of cost and NRV :NbD^h)R
Jointly controlled entity AN: ,t(w
Accounting for entity u"T5 m
Decommissioning cost !YJdi~q
Jointly controlled assets XQj`KUO@
Asset definition KD,b.s
Question 4 Financial instrument 25 marks yE"hgdL
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. EzNmsbtZ(
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. [Hd^49<P2
考题1 1 MB
(a)部分考到的主要的知识点为: G QF7]j/
Business combination achieved in stages - subsidiary to subsidiary &}T`[ d_Z
Disposals - where control is retained CW BsiL
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- subsidiary to associate 8(3vNuyP
Goodwill (full value method) xmiF!R
Intangible assets ?-@h Nrx
Investment property fiw~"2
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Provisions K?I@'B'
Foreign transaction {qLnwy!i
考生容易出错误的地方会出项在一下几方面: /c'#+!
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~ S-x-cZ
2. Whether to recognize provision for restructuring. 6Ir
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3. Calculation of retained earnings due to large amount of adjustments. 0A 4(RLG g
考题2
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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. a S<JsB
考题3 :hMuxHr
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:&;q0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *3 9sh[*}
考题4 8l='H l
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. t Ac;O[L
—— By P2 Lecture Emily Yao !5A
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