【P2】Report on P2 Dec 09 sitting —— Emily Yao 1;8%\r[|5^
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: N9}27T+4
Question 1 Consolidated statement of financial position 50 marks xB<^ ar
Professional and ethical behavior iS]4F_|vd
Question 2 Impairment of assets 2 25 marks ah9P
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Question 3 Revenue recognition 25 marks Pn| ;VCh
Measurement of financial liability (<ZpT%2
Events after the reporting period 3)6&)7 `*
Inventory valuation - lower of cost and NRV ^_rBEyz@
Jointly controlled entity tP0\;
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Accounting for entity a F!Im}
Decommissioning cost ^S %xaA9
Jointly controlled assets %p t ^?
Asset definition TEN~3 Ef#
Question 4 Financial instrument 25 marks *+|,rcI
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. 49?wEm#
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. `:>N.9'o
考题1 =lOdg3 #\a
(a)部分考到的主要的知识点为: 3Ud{W$Ym
Business combination achieved in stages - subsidiary to subsidiary z9qF < m
Disposals - where control is retained p`I[3/$3
- subsidiary to associate # X`t~Y'
Goodwill (full value method) s'4%ZE2Dr
Intangible assets -2/&i
Investment property @
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Provisions \Aq$h:<
Foreign transaction \0
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考生容易出错误的地方会出项在一下几方面: Hq;*T3E
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >.o<}!FW
2. Whether to recognize provision for restructuring. E gD$A!6N8
3. Calculation of retained earnings due to large amount of adjustments. Mc@_[q!xY?
考题2 \WPy9kRU
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. ? l>Ra0
考题3 ]*]#I?&'Hx
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. [fZhfZ)<
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]]^r)&pox
考题4 %+ : $uk[
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. 9~5LKg7Ac
—— By P2 Lecture Emily Yao >z|bQW#2
