【P2】Report on P2 Dec 09 sitting —— Emily Yao xt`znNN
Report on P2 Dec 09 sitting -R\}
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: *Pq`~W_M7
Question 1 Consolidated statement of financial position 50 marks I
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Professional and ethical behavior @-MrmF)<U
Question 2 Impairment of assets 2 25 marks 5 wc&
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Question 3 Revenue recognition 25 marks pkM32v-
Measurement of financial liability L9AfLw5&X
Events after the reporting period K:9.fTCs*
Inventory valuation - lower of cost and NRV cu""vtK
Jointly controlled entity bqLv81 V
Accounting for entity >|rL0
Decommissioning cost 54 8@. _-S
Jointly controlled assets $MsM$]~
Asset definition 61C&vm
Question 4 Financial instrument 25 marks rAQ^:q
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. ({ i|
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 OpW1
考题1 Y#N 'bvE|%
(a)部分考到的主要的知识点为: hA~}6Qn
Business combination achieved in stages - subsidiary to subsidiary '7=*n_l
Disposals - where control is retained s&tr84u|
- subsidiary to associate LB M:>d5
Goodwill (full value method) S63L>p|ml
Intangible assets ](0A/,#q6
Investment property :!#-k
Provisions h2 tzv~
Foreign transaction o-(jSaH :;
考生容易出错误的地方会出项在一下几方面: o@>5[2b4
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. T &0tW"r?
2. Whether to recognize provision for restructuring. @{$SjR8Q $
3. Calculation of retained earnings due to large amount of adjustments. 4<O[d
考题2 A &t}s
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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. ho:,~ A; k
考题3 @D7cv"
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. CP?\'a"Kt
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 dA_s7),
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. /e vh .S
—— By P2 Lecture Emily Yao . II'W3Fr
