【P2】Report on P2 Dec 09 sitting —— Emily Yao LR"
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Report on P2 Dec 09 sitting [$\VvRu%
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |oR{c%z05
Question 1 Consolidated statement of financial position 50 marks kO/;lrwC
Professional and ethical behavior 6-
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Question 2 Impairment of assets 2 25 marks "88<{x L
Question 3 Revenue recognition 25 marks \[B#dw#
Measurement of financial liability i(q a '*
Events after the reporting period S^i<_?nwg
Inventory valuation - lower of cost and NRV {qS Ye!`
Jointly controlled entity N{!@M_C^%R
Accounting for entity j(_6.zf
Decommissioning cost 3|/zlKZz
Jointly controlled assets c+1<3)Q<
Asset definition Y#U0g|UDn
Question 4 Financial instrument 25 marks kH62#[J)yM
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. n C9x 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. jH 9.N4L
考题1 P>*`<$FR
(a)部分考到的主要的知识点为: dda*gq/p
Business combination achieved in stages - subsidiary to subsidiary Thp!X/2O`
Disposals - where control is retained 7zXX&
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- subsidiary to associate r"KW\HN8
Goodwill (full value method) f kdJgK
Intangible assets )O Qih+#?W
Investment property K!!#";Eo
Provisions Bjb8#n04
Foreign transaction K7
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考生容易出错误的地方会出项在一下几方面: R&L^+?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. wF['oUwHH
2. Whether to recognize provision for restructuring. Novn#0a
3. Calculation of retained earnings due to large amount of adjustments. nN [QUg
考题2 >#xIqxV,
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. 1tCe#*|95
考题3 F K,YVY
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. r5!Sps3B
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. j sw0"d(
考题4 glNXamo
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. ;5aAnvgW
—— By P2 Lecture Emily Yao 59a7%w
