【P2】Report on P2 Dec 09 sitting —— Emily Yao n9 r3CLb[
Report on P2 Dec 09 sitting OCYC
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Q5pm^X._j
Question 1 Consolidated statement of financial position 50 marks \ |q.M0
Professional and ethical behavior 0
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Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks Al
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Measurement of financial liability |4u?Q+k%%
Events after the reporting period %QKRl 5RM-
Inventory valuation - lower of cost and NRV FAP1Bm
Jointly controlled entity f+D a W
Accounting for entity NJTC+`Hm
Decommissioning cost ?jRyw(Q
Jointly controlled assets 3+| {O
Asset definition NP5;&}uv*!
Question 4 Financial instrument 25 marks >m&r,z
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. 7{:g|dX
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. Q W1d&Gb.(
考题1 C*fSP dg?
(a)部分考到的主要的知识点为: d( +E0
Business combination achieved in stages - subsidiary to subsidiary 'P5
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Disposals - where control is retained ?5#=Mh#
- subsidiary to associate >!|( n @
Goodwill (full value method) PM! 7c i
Intangible assets %Lwd1'C%
Investment property l#G }j^Q
Provisions F W zf8*^
Foreign transaction l\Or.I7n
考生容易出错误的地方会出项在一下几方面: 2e @zd\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. & .t
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2. Whether to recognize provision for restructuring. !%_H1jk
3. Calculation of retained earnings due to large amount of adjustments. hr] :bR
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,U@ !}K
考题3 8{Id+Q>Vo,
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. 6 X.lncE@p
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9p5{,9 .3*
考题4 pr(16P
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. N}2xt)JZz
—— By P2 Lecture Emily Yao L?5OWVX!v
