【P2】Report on P2 Dec 09 sitting —— Emily Yao {[(pWd%J
Report on P2 Dec 09 sitting r?l;I3~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: <3hA! $o~
Question 1 Consolidated statement of financial position 50 marks Q &M'=+T
Professional and ethical behavior P .sgRsL
Question 2 Impairment of assets 2 25 marks 50a\e
Question 3 Revenue recognition 25 marks mo1
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Measurement of financial liability >m _v5K
Events after the reporting period ' 9J|=z9.
Inventory valuation - lower of cost and NRV P
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Jointly controlled entity r-w2\ 2
Accounting for entity YYRT.U'
Decommissioning cost 6(sIYZ2yq
Jointly controlled assets Poa ?Ej
Asset definition Qrz4 }0
Question 4 Financial instrument 25 marks |xr32g s
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. )'q%2%Ak
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. xfSG~csoz
考题1 HBLWOQab
(a)部分考到的主要的知识点为: ?kt=z4h9(
Business combination achieved in stages - subsidiary to subsidiary U '[?9/T
Disposals - where control is retained j.3o W
- subsidiary to associate ][Y^-Ak1
Goodwill (full value method) ^ua12f
Intangible assets #B\=Aa`*
Investment property i ilyw_$H
Provisions Su8'$CFz$.
Foreign transaction R V!o4"\]
考生容易出错误的地方会出项在一下几方面: FQf # *
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. bdV3v`
2. Whether to recognize provision for restructuring. J- J3=JG
3. Calculation of retained earnings due to large amount of adjustments. "E*8h/4u
考题2 L)-*,$#<oW
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. W81o"TR|pt
考题3 J"[3~&em
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. "+iAd.qd
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. FsCwF&/q
考题4 ;mO,3dV
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. 7unA"9=[4V
—— By P2 Lecture Emily Yao %OI4a5V*l
