【P2】Report on P2 Dec 09 sitting —— Emily Yao V^~RDOSy7n
Report on P2 Dec 09 sitting =j7Du[?Vu
09年12月P2 Corporate reporting 的考题结构和相关知识点为: gt kV=V
Question 1 Consolidated statement of financial position 50 marks "~KDm(D
Professional and ethical behavior 6j E.X
Question 2 Impairment of assets 2 25 marks 6Yai?*.Q
Question 3 Revenue recognition 25 marks ]4:QqdV
Measurement of financial liability tr<~ :&H4T
Events after the reporting period 0cG '37[
Inventory valuation - lower of cost and NRV rxCzPF
Jointly controlled entity [lmF2
Accounting for entity {DO 9%ej)
Decommissioning cost {QG.> lB
Jointly controlled assets (m]l -R
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Asset definition <o E
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Question 4 Financial instrument 25 marks GT{4L]C
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. wO?? "${OH
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Z0gtliJ@
考题1 U%3N=M
(a)部分考到的主要的知识点为: \C~X_/sg
Business combination achieved in stages - subsidiary to subsidiary I{Du/"r#
Disposals - where control is retained *>fr'jj1$
- subsidiary to associate +Z`=iia>
Goodwill (full value method) F^Ut ZG+
Intangible assets 1NYR8W]2
Investment property K3&xe(
Provisions $5nMD=
Foreign transaction hBgE%#`s
考生容易出错误的地方会出项在一下几方面: }YwaN'3p!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. *ug~LK5Y.
2. Whether to recognize provision for restructuring. R%r
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3. Calculation of retained earnings due to large amount of adjustments. Q%e<0t7
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. @K;b7@4y
考题3 O'4G'H)
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. f*k7 @[rSv
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 5 xH=w:
考题4 }#z1>y!#
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. dsTX?E<R
—— By P2 Lecture Emily Yao
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