【P2】Report on P2 Dec 09 sitting —— Emily Yao P@,nA41,j
Report on P2 Dec 09 sitting Td G!&:>
09年12月P2 Corporate reporting 的考题结构和相关知识点为: !<SA 6m#
Question 1 Consolidated statement of financial position 50 marks |!"2fI
Professional and ethical behavior PB#fP_0C
Question 2 Impairment of assets 2 25 marks 6x
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Question 3 Revenue recognition 25 marks #|*F1K
Measurement of financial liability %,Ap7X3:QT
Events after the reporting period (cN}Epi(D
Inventory valuation - lower of cost and NRV iVG-_RsKK
Jointly controlled entity 'UMXq~RMe
Accounting for entity ,t`Kv1
Decommissioning cost Ti'}MC+0
Jointly controlled assets nWMm na.5
Asset definition e 46/{4F,
Question 4 Financial instrument 25 marks 6IWxP t ~
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&b19 K'
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. ]p;FZ4-T
考题1 {W]=~*w
(a)部分考到的主要的知识点为: )l!3(
Business combination achieved in stages - subsidiary to subsidiary # *TEq
Disposals - where control is retained #{=;NuP
- subsidiary to associate lWqrU1
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Goodwill (full value method) tl><"6AIP
Intangible assets
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Investment property :dLAs
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Provisions N Mww >80
Foreign transaction '3<fsK=
考生容易出错误的地方会出项在一下几方面: dw TMq*e
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7}vg.hmZ
2. Whether to recognize provision for restructuring. 8HR mQ
3. Calculation of retained earnings due to large amount of adjustments. *&d<yJM`b
考题2 %/YcL6o(
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. h+a S4Q&
考题3 om]4BRe
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. Y_]De3:V0B
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. k i Ra+w:
考题4 KID,|K
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. b*FC\ :\
—— By P2 Lecture Emily Yao ND5`Q"k
