【P2】Report on P2 Dec 09 sitting —— Emily Yao (rDB|kc^7
Report on P2 Dec 09 sitting 2pu8')'P
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Dj 0`#~
Question 1 Consolidated statement of financial position 50 marks AiMD"7
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Professional and ethical behavior X"'c2ga a_
Question 2 Impairment of assets 2 25 marks 7=V s1TVc
Question 3 Revenue recognition 25 marks o'uv5asdb
Measurement of financial liability k#*tf :R
Events after the reporting period ^ #
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Inventory valuation - lower of cost and NRV +*Um:}&
Jointly controlled entity Gn+3OI"
Accounting for entity UM
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Decommissioning cost 8Df(|>mK
Jointly controlled assets #a : W
Asset definition <0?h$hf4c
Question 4 Financial instrument 25 marks /<J&ZoeJB
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. iP nu
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. <|,0%bq)|
考题1 G?`x$U U
(a)部分考到的主要的知识点为: \(m_3 H
Business combination achieved in stages - subsidiary to subsidiary e~Hx+Qp.G
Disposals - where control is retained _4H}OGZI
- subsidiary to associate }1N $4@
Goodwill (full value method) -5v2E-
Intangible assets ~KtA0BtC
Investment property aN
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Provisions oSDx9%
Foreign transaction E Z^eEDZ
考生容易出错误的地方会出项在一下几方面: ;a]Lxx;-
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Z33&FUU
2. Whether to recognize provision for restructuring. @I`X{oAA
3. Calculation of retained earnings due to large amount of adjustments. A>S
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考题2 UD 0v ia
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. zP[_ccW@
考题3 h X?rIx
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. /~k)#44
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }YPW@g
考题4 % FN3/iM
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. J|ni'Hb
—— By P2 Lecture Emily Yao W> ZL[BQ
