【P2】Report on P2 Dec 09 sitting —— Emily Yao sO}CXItC+j
Report on P2 Dec 09 sitting "YaT1` Kr
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @<`V q
Question 1 Consolidated statement of financial position 50 marks QO^V@"
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Professional and ethical behavior Qj|rNeM _
Question 2 Impairment of assets 2 25 marks NGJst_
Question 3 Revenue recognition 25 marks @Pf9;7,TV
Measurement of financial liability s1h|/7gG
Events after the reporting period * V7mM?
Inventory valuation - lower of cost and NRV E- [Eg
Jointly controlled entity yjsj+K
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Accounting for entity L_aqr?Q
Decommissioning cost qYJ<I'Ux O
Jointly controlled assets +80b G(I_
Asset definition FvY=!U06
Question 4 Financial instrument 25 marks :)i,K>y3i
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. 6<T:B[a-
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. @ HPr;m!
考题1 zj h:jrv~
(a)部分考到的主要的知识点为: :9av]Yv &
Business combination achieved in stages - subsidiary to subsidiary 0G6aF "
Disposals - where control is retained TY'c'u,
- subsidiary to associate c BZ,"kp-
Goodwill (full value method) BGx wPJd
Intangible assets 2Z%n
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Investment property U[02 $gd0l
Provisions c?e-2Dp(
Foreign transaction qxDMDMN
考生容易出错误的地方会出项在一下几方面: ~ \<$H'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Li]96+C$}
2. Whether to recognize provision for restructuring. 1Y*k"[?dW
3. Calculation of retained earnings due to large amount of adjustments. f;Oh"Yt
考题2 2]I l:>n,
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. DH%PkGn
考题3 T - _))
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. oKsArZG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 3qn_9f ]
考题4 =\|,hg)c
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. u*):
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—— By P2 Lecture Emily Yao zWhj >Za
