【P2】Report on P2 Dec 09 sitting —— Emily Yao >o=-$g z`
Report on P2 Dec 09 sitting .~7FyL
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Kuu *&u
Question 1 Consolidated statement of financial position 50 marks k-^mIJo}
Professional and ethical behavior rQ qW_t%
Question 2 Impairment of assets 2 25 marks Ug<#en
Question 3 Revenue recognition 25 marks H|HYo\@F#
Measurement of financial liability
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Events after the reporting period W@I|Q -
Inventory valuation - lower of cost and NRV W*I(f]8:y`
Jointly controlled entity |0f>aZ
Accounting for entity Ev}C<z k*
Decommissioning cost "L&#lfOKG
Jointly controlled assets <d$x .in
Asset definition XMu9 Uk{|
Question 4 Financial instrument 25 marks SR |`!
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. @pRlxkvV
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. g0["^P1tV
考题1 $cU!m(SILQ
(a)部分考到的主要的知识点为: G\+L~t
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained )O@]uY
- subsidiary to associate 9~/J35
Goodwill (full value method) `M^=
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Intangible assets ) iN
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Investment property oV|4V:G q
Provisions
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Foreign transaction IHv[
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考生容易出错误的地方会出项在一下几方面: !`Hd-&}bYz
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. I$Op:P6.E
2. Whether to recognize provision for restructuring. P 'od`
3. Calculation of retained earnings due to large amount of adjustments. %_%Q 8,W
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. FwkuC09tI
考题3 ? WqT[MnK
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. U
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9 %I?).5
考题4 _8F`cuyW
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. Ss
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—— By P2 Lecture Emily Yao Vg>dI&O
