【P2】Report on P2 Dec 09 sitting —— Emily Yao +H41]W6
Report on P2 Dec 09 sitting 'P+f|d[
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Vre=%b Gw
Question 1 Consolidated statement of financial position 50 marks U ?^OD
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks z9^c]U U)E
Question 3 Revenue recognition 25 marks :lNg:r$4
Measurement of financial liability cvhlRI%6
Events after the reporting period +e U`H[iu
Inventory valuation - lower of cost and NRV &j3`
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Jointly controlled entity p=2 zS.
Accounting for entity <F ew<r2
Decommissioning cost 6*sw,sU[y
Jointly controlled assets HC?0Lj
Asset definition w
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Question 4 Financial instrument 25 marks R_7
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. i[PvDv"n
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. AU/#b(mI
考题1 F{;;
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(a)部分考到的主要的知识点为: tzPC/?
Business combination achieved in stages - subsidiary to subsidiary Rl1$?l6R f
Disposals - where control is retained *vb ^N0P
- subsidiary to associate yE}BfU { .
Goodwill (full value method) Yhe+u\vGs\
Intangible assets s\ _l=v3
Investment property !z?0 :Jg
Provisions #
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Foreign transaction c&
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考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !Ri
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2. Whether to recognize provision for restructuring. s_xV-C# q@
3. Calculation of retained earnings due to large amount of adjustments. .?B{GnB>
考题2 $Y6 3!*
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. 4\\.n
考题3 Vd21,~^>g
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. cs
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. A])OPqP{
考题4 3I]Fdp)'
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. w DMjk2 YN
—— By P2 Lecture Emily Yao V`[P4k+b
