【P2】Report on P2 Dec 09 sitting —— Emily Yao }Oc+E
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Report on P2 Dec 09 sitting fuv{2[N V
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Y
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Question 1 Consolidated statement of financial position 50 marks UE"v+GH
Professional and ethical behavior oxN5:)
Question 2 Impairment of assets 2 25 marks P
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Question 3 Revenue recognition 25 marks 2p\xgAW?
Measurement of financial liability _.V5-iN
Events after the reporting period J8r8#Zz
Inventory valuation - lower of cost and NRV d4 \
Jointly controlled entity +~iiy;i(
Accounting for entity )1M2}11uS
Decommissioning cost jQ3dLctn
Jointly controlled assets w)zJ $l
Asset definition rDbtT*vN
Question 4 Financial instrument 25 marks 7`t"fS
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period.
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. gMF6f%
考题1 2XeyNX
(a)部分考到的主要的知识点为: OzrIiahz/
Business combination achieved in stages - subsidiary to subsidiary @XM*N7
Disposals - where control is retained R@jMFh;
- subsidiary to associate 'q$ Y m0nL
Goodwill (full value method) l`N#~ <.
Intangible assets u%:`r*r
Investment property 0m*b9+ q
Provisions 1_q!E~ )
Foreign transaction P4_B.5rrJ
考生容易出错误的地方会出项在一下几方面: l+P! I{n
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >wmHCOL:
2. Whether to recognize provision for restructuring. xcWR#z{z
3. Calculation of retained earnings due to large amount of adjustments. S N ?Z7
考题2 Z+y'w#MZL
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. p
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考题3 s)]T"87H'_
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. Os$E,4,py
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. b:hta\%/2
考题4 [niFJI sc
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. |rk.t g9
—— By P2 Lecture Emily Yao Qw2-Vv4!"
