【P2】Report on P2 Dec 09 sitting —— Emily Yao rr*IIG&.5
Report on P2 Dec 09 sitting z K&`&("4C
09年12月P2 Corporate reporting 的考题结构和相关知识点为: t?s1@}G^
Question 1 Consolidated statement of financial position 50 marks ^%nAx| 4xQ
Professional and ethical behavior `c icjA@~
Question 2 Impairment of assets 2 25 marks h (9K7
Question 3 Revenue recognition 25 marks <K43f#%
Measurement of financial liability QxK%ZaFZA
Events after the reporting period 8WvT0q>]
Inventory valuation - lower of cost and NRV 8ViDh
Jointly controlled entity /N $T[
Accounting for entity p(Sfw>t(
Decommissioning cost NH{0KZ
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Jointly controlled assets TCVJ[LbJ
Asset definition \oi=fu=}*
Question 4 Financial instrument 25 marks
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. oyUf/ Sl
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. M*x_1h5n
考题1 ZjzQv)gZ
(a)部分考到的主要的知识点为: /+rHy7(\
Business combination achieved in stages - subsidiary to subsidiary 6wGf47
Disposals - where control is retained {AZW."?
- subsidiary to associate wm} i+ApK
Goodwill (full value method) 'b- }K DP
Intangible assets n7
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Investment property ?vXy7y&4
Provisions 4`i_ 4&TS
Foreign transaction )T^hyi$
考生容易出错误的地方会出项在一下几方面: oOuWgr]0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. q
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2. Whether to recognize provision for restructuring. {9z EnVfg
3. Calculation of retained earnings due to large amount of adjustments. $zJ. 4NA
考题2 [j5L}e!T
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. k?_Miqr
考题3 "2 Kh2[K
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. +;vfn>^!b
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. [g<JP~4]
考题4 #{0c01JZ
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. MQh L>oQ
—— By P2 Lecture Emily Yao 8^O|Aa$IF:
