【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting }^ ZPah
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .xg, j{%(
Question 1 Consolidated statement of financial position 50 marks LLJsBHi -
Professional and ethical behavior u<nPJe
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Question 2 Impairment of assets 2 25 marks AUwIF/>F(]
Question 3 Revenue recognition 25 marks c59l/qoz
Measurement of financial liability w6 .J&O
Events after the reporting period ^ :]~6p#
Inventory valuation - lower of cost and NRV AjMx \'(C
Jointly controlled entity *h2
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Accounting for entity sRSy++FRF
Decommissioning cost Jc, { n*
Jointly controlled assets S@vLh=65
Asset definition =xPBolxm5U
Question 4 Financial instrument 25 marks ]`
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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. ^?gs<-)B
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. n##d!d |g
考题1 O xr?y8C~
(a)部分考到的主要的知识点为: `+EjmY
Business combination achieved in stages - subsidiary to subsidiary @(s"5i.`)
Disposals - where control is retained , XmyC7y<
- subsidiary to associate
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Goodwill (full value method) ^r0mx{i &
Intangible assets cc J!N
Investment property r$z0C&5
Provisions L
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Foreign transaction ^ n8r mh_%
考生容易出错误的地方会出项在一下几方面: ^FN(wvqb8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @Xq3>KJ_)H
2. Whether to recognize provision for restructuring. Dv[ 35[Yh
3. Calculation of retained earnings due to large amount of adjustments. P]||Xbbp
考题2 nh+f,HtSt
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. PH3#\
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考题3 mLL?n)
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. ]BBL=$*
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 3* $)9'
考题4 \hFIg3
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. m@^!?/as
—— By P2 Lecture Emily Yao 4^Ghn
