【P2】Report on P2 Dec 09 sitting —— Emily Yao Fd86P .Df
Report on P2 Dec 09 sitting fg)VO6Wo&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: jP{&U&!i
Question 1 Consolidated statement of financial position 50 marks vvI23!H
Professional and ethical behavior ;l %$-/%
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks N<PD
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Measurement of financial liability 2 O
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Events after the reporting period g&*,j+$ }
Inventory valuation - lower of cost and NRV x:K~?c3
Jointly controlled entity w7 @TM%nS
Accounting for entity p9>1a j2a
Decommissioning cost uc>":V
Jointly controlled assets :pfLa2f+
Asset definition -tZ~&
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Question 4 Financial instrument 25 marks M>_ vsI^I'
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. g\% Z+Dc
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. I`f5)iF?0
考题1 xG(xG%J
(a)部分考到的主要的知识点为: Obf RwZh?q
Business combination achieved in stages - subsidiary to subsidiary 4`B3 Kt`o
Disposals - where control is retained W#P`Y < u$
- subsidiary to associate BW:HKH.k
Goodwill (full value method) jsFfrS"*
Intangible assets Kh$Q9$
Investment property Q+oV?
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Provisions iInWw"VbKe
Foreign transaction [ {$%9lm
考生容易出错误的地方会出项在一下几方面: g<N;31:c\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. xg}
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2. Whether to recognize provision for restructuring. D 5bPF~q
3. Calculation of retained earnings due to large amount of adjustments. <D[0mi0
考题2 .ht-*
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. 0|Xz
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考题3 !:PiQ19
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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. rz0)S
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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. hvG D`
考题4 g#MLA5%=u
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. ~Pj q3etk
—— By P2 Lecture Emily Yao [l3ys
