【P2】Report on P2 Dec 09 sitting —— Emily Yao 5yh:P3 /
Report on P2 Dec 09 sitting \BoRYb9h
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y X {CV7%O
Question 1 Consolidated statement of financial position 50 marks wfecM(
Professional and ethical behavior 6 a E:v R2
Question 2 Impairment of assets 2 25 marks o!\Q,
Question 3 Revenue recognition 25 marks a-A>A_.
Measurement of financial liability c"pI+Q
Events after the reporting period l@h|os
Inventory valuation - lower of cost and NRV TjU
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Jointly controlled entity ? ^8CD.|
Accounting for entity Ve]ufn
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Decommissioning cost z
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Jointly controlled assets 4;rt|X77
Asset definition k2"DFXsv
Question 4 Financial instrument 25 marks h~!KNF*XW
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"07:sO
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. J'Z!`R|
考题1 jGeil
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(a)部分考到的主要的知识点为: L, (H(GeX
Business combination achieved in stages - subsidiary to subsidiary #|ppW fZQ
Disposals - where control is retained d(=*@epjR
- subsidiary to associate #><P28m
Goodwill (full value method) ],?rFK{O
Intangible assets +b9gP\Hke
Investment property \$g,Hgp/<
Provisions PNSV?RT*pG
Foreign transaction p4Wy2.&Q
考生容易出错误的地方会出项在一下几方面: CT Neh%K;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. C1x"q9| \`
2. Whether to recognize provision for restructuring. \V1geSoE
3. Calculation of retained earnings due to large amount of adjustments. xw>\6VNt
考题2 ZFJ qI
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. E# 0_
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考题3 oy;g;dtq
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. BE#s@-zR=p
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. | 4sl
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考题4 $ykujyngS4
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. >dr34=(
—— By P2 Lecture Emily Yao
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