【P2】Report on P2 Dec 09 sitting —— Emily Yao '$UlJDZ
Report on P2 Dec 09 sitting +wgNuj0=*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: RWz^
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Question 1 Consolidated statement of financial position 50 marks BoHMz/DB
Professional and ethical behavior /t(dhz&xN
Question 2 Impairment of assets 2 25 marks l
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Question 3 Revenue recognition 25 marks jx+%X\zokA
Measurement of financial liability iK
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Events after the reporting period 7.hn @_
Inventory valuation - lower of cost and NRV 4JT9EKo
Jointly controlled entity w-"o?;)a
Accounting for entity 8 U B?X
Decommissioning cost v](7c2;
Jointly controlled assets < pK 72
Asset definition WpW nwQY`#
Question 4 Financial instrument 25 marks CT 6a
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. 2~K.m@U}!Z
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. *U)!9 DvA
考题1 ~NMal]Fwx
(a)部分考到的主要的知识点为: qWfG@hn
Business combination achieved in stages - subsidiary to subsidiary a)`b;]+9
Disposals - where control is retained r}+U1l3#2
- subsidiary to associate x{6/di
Goodwill (full value method) U(3{6^>Gc
Intangible assets ezY
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Investment property O)kC[
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Provisions #-+ !t<\
Foreign transaction o>';-} E
考生容易出错误的地方会出项在一下几方面: R]0awV1b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. S=n,unn#t
2. Whether to recognize provision for restructuring. `s Az1/N
3. Calculation of retained earnings due to large amount of adjustments. ?
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考题2 EX~ U(JB6
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. NgaX&m`
考题3 _iO,GT=J-
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. Bq#?g@V
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. QyuSle
考题4 f.!)O@HzH
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. g PU|Gv5
—— By P2 Lecture Emily Yao AhZ8B'Ee
