【P2】Report on P2 Dec 09 sitting —— Emily Yao n,_q 6/!
Report on P2 Dec 09 sitting nR(v~_y[V
09年12月P2 Corporate reporting 的考题结构和相关知识点为: [Ep%9(SgA'
Question 1 Consolidated statement of financial position 50 marks 45aUz@
Professional and ethical behavior iX|K4.Pz{
Question 2 Impairment of assets 2 25 marks n Uy. gAb
Question 3 Revenue recognition 25 marks ^t TASK
Measurement of financial liability f)x(sk
Events after the reporting period {gkzo3
Inventory valuation - lower of cost and NRV d^(7\lw
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Jointly controlled entity
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Accounting for entity [ ^S(SPL
Decommissioning cost Rl/5eE8
Jointly controlled assets /
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Asset definition ?XIB\7
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Question 4 Financial instrument 25 marks X;&Iu{&=
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. !Soz??~o/
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(/ATOJ(
考题1 0 ;O e&Y
(a)部分考到的主要的知识点为: dtT: ,&
Business combination achieved in stages - subsidiary to subsidiary ki 6L t
Disposals - where control is retained ! *eDT4a
- subsidiary to associate [2$mo;E?
Goodwill (full value method) _@5|r|P>
Intangible assets [. Db56
Investment property qeUT]*
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Provisions [p+ -]V
Foreign transaction BICG@
考生容易出错误的地方会出项在一下几方面: v6M4KC2?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ,6EhtNDu
2. Whether to recognize provision for restructuring. m!K`?P]:N
3. Calculation of retained earnings due to large amount of adjustments. { )-8P
考题2 ak A7))Q
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. ]?6Pt: N2
考题3 fg)VO6Wo&
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. :;hz!6!
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. kz\ Ss|jl
考题4 ,r8#-~A6,A
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. ?Gl]O3@3
—— By P2 Lecture Emily Yao )GYnQoV4
