【P2】Report on P2 Dec 09 sitting —— Emily Yao hk >;pU(
Report on P2 Dec 09 sitting 51B lM%
09年12月P2 Corporate reporting 的考题结构和相关知识点为: uz3 0_aH
Question 1 Consolidated statement of financial position 50 marks M@Q3M(
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Professional and ethical behavior GV.A+u
Question 2 Impairment of assets 2 25 marks t*XN_=E$f
Question 3 Revenue recognition 25 marks :G5uocVk
Measurement of financial liability 8, "yNq
Events after the reporting period +}xaQc:0|
Inventory valuation - lower of cost and NRV [
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Jointly controlled entity ;]s Yf
Accounting for entity BX +.0M
Decommissioning cost zj{r^D$
Jointly controlled assets |JF@6
Asset definition 0k,-; j,
Question 4 Financial instrument 25 marks ,XkGe
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. ^P'{U26
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. {a(&J6$VE
考题1 (la[KqqCO
(a)部分考到的主要的知识点为: >Z.\J2wM<j
Business combination achieved in stages - subsidiary to subsidiary *l&S-=]
Disposals - where control is retained rjx6Djo>
- subsidiary to associate GB7/x*u
Goodwill (full value method) x#.C4O09
Intangible assets <[:o !$
Investment property Y?J"wdWJNB
Provisions Nes=;%&]G
Foreign transaction W,^W^:m-x
考生容易出错误的地方会出项在一下几方面: a| 7a_s4(
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ikD
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2. Whether to recognize provision for restructuring. PxS4,`#~
3. Calculation of retained earnings due to large amount of adjustments. j
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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. =3ioQZ^Vz
考题3 bg,9@ }"F
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. nrm+z"7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NEt1[2 X%
考题4 XQ%4L-rhN
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. L"jY+{oLIJ
—— By P2 Lecture Emily Yao u9+kLe pOT
