【P2】Report on P2 Dec 09 sitting —— Emily Yao 5qP :/*+
Report on P2 Dec 09 sitting mA=i)Ga
09年12月P2 Corporate reporting 的考题结构和相关知识点为: g #6E|n
Question 1 Consolidated statement of financial position 50 marks OU
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Professional and ethical behavior WV _.Tiy <
Question 2 Impairment of assets 2 25 marks m-*hygkcDu
Question 3 Revenue recognition 25 marks .ODR ]7{
Measurement of financial liability j_. 5r&w
Events after the reporting period SV~~Q_U9
Inventory valuation - lower of cost and NRV A'&K/) Z
Jointly controlled entity G8Y<1%`<
Accounting for entity 3S}Pm2D2
Decommissioning cost
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Jointly controlled assets +P`*kj-P\
Asset definition rMhB9zB1
Question 4 Financial instrument 25 marks 9uA>N
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. 7G>d
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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. cbT7C
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考题1 n4#;k=mA
(a)部分考到的主要的知识点为: %s(k_|G+4
Business combination achieved in stages - subsidiary to subsidiary :1 bW
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Disposals - where control is retained aN8|J?JH
- subsidiary to associate -3=#u_
Goodwill (full value method) j4R(B
Intangible assets Y/ .Z .FD`
Investment property 4k@5/5zsM
Provisions 'GS"8 w~j
Foreign transaction OD6\Mr2=
考生容易出错误的地方会出项在一下几方面: ='Y!+
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -R
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2. Whether to recognize provision for restructuring. /q` xCS
3. Calculation of retained earnings due to large amount of adjustments. 9vvx*rD
考题2 .w8J*JZ
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. ZWKg9 %y7
考题3 #nPQ!NB/
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. Bx4w )9+3
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z*= $8
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考题4 zM(vr"U
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. !~rY1T~
—— By P2 Lecture Emily Yao ;CPr]avY
