【P2】Report on P2 Dec 09 sitting —— Emily Yao y5!KX AQ%
Report on P2 Dec 09 sitting Gz .|]:1
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 4?B\O`sy.
Question 1 Consolidated statement of financial position 50 marks |\pbir
Professional and ethical behavior %c4Hse#Y
Question 2 Impairment of assets 2 25 marks 82l~G;.n3
Question 3 Revenue recognition 25 marks ` V##Y
Measurement of financial liability O%bEB
g
Events after the reporting period >y"+ -7V)
Inventory valuation - lower of cost and NRV .9wk@C(Eh_
Jointly controlled entity !KUi\yQ1
Accounting for entity 0Vx. nUQ
Decommissioning cost F w?[lS
Jointly controlled assets rW$[DdFA5{
Asset definition 4<BjC[@~Z{
Question 4 Financial instrument 25 marks .SWlp2!M5
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~'; K
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. z4N*b "QF
考题1 hIT+gnh h
(a)部分考到的主要的知识点为: 79;<_(Y
Business combination achieved in stages - subsidiary to subsidiary $&=S#_HQS
Disposals - where control is retained X(N LtO
w
- subsidiary to associate \
kZ?
Goodwill (full value method) ez| ) ph7
Intangible assets vX.VfY
Investment property mHRiugb!
Provisions }~L.qG
Foreign transaction :> 5@cvc
考生容易出错误的地方会出项在一下几方面: ~A\GT$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. y+NN< EY@
2. Whether to recognize provision for restructuring. y gz6C
3. Calculation of retained earnings due to large amount of adjustments. .6Pw|xu`Pw
考题2 vw9@v` k
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. x
<ZJb
考题3 Tc? $>'
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. #"G]ke1l $
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. p
^w;kN
考题4 ' d9INz.
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. X9V *UXTc
—— By P2 Lecture Emily Yao vQ
6^xvk]
