【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting R= Ig !s9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,H?e23G
Question 1 Consolidated statement of financial position 50 marks 89 m.,
Professional and ethical behavior 6*$A/D
Question 2 Impairment of assets 2 25 marks EGv]K|
Question 3 Revenue recognition 25 marks Y
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Measurement of financial liability D` cy.},L
Events after the reporting period )L
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Inventory valuation - lower of cost and NRV p;o "i_!
Jointly controlled entity =
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Accounting for entity Sa)L=5Nr
Decommissioning cost hB>FJZQ_
Jointly controlled assets &a\w+
Asset definition d7g$9&/q
Question 4 Financial instrument 25 marks l(3PxbT
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. B&KIM{j\
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. w0yzC0y Bk
考题1 ey<z#Q5+
(a)部分考到的主要的知识点为: Wo9=
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Business combination achieved in stages - subsidiary to subsidiary -;
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Disposals - where control is retained
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- subsidiary to associate r
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Goodwill (full value method) r4 5}o
Intangible assets B\=T_'E&
Investment property S:g6z'e1
Provisions (?T{^ Hg
Foreign transaction Um-Xb'R*]V
考生容易出错误的地方会出项在一下几方面: ?)Gb=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. GX.a!XQ@!
2. Whether to recognize provision for restructuring. ]-heG'y]{
3. Calculation of retained earnings due to large amount of adjustments. / a}N6KUi
考题2
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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. 8 f~M6
考题3 s"tH?m
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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. r_rdd}=b'
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. HmsXV_B8[Y
考题4 N /2WUp
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. ND e FY
—— By P2 Lecture Emily Yao F5UHkv"K&O
