【P2】Report on P2 Dec 09 sitting —— Emily Yao Ygi1"X}
Report on P2 Dec 09 sitting ,Kf8T9z`
09年12月P2 Corporate reporting 的考题结构和相关知识点为: kj!7|1i2
Question 1 Consolidated statement of financial position 50 marks Vnj/ >e 3
Professional and ethical behavior ` ]P5,
Question 2 Impairment of assets 2 25 marks p
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Question 3 Revenue recognition 25 marks _G[I 2]
Measurement of financial liability C'cz
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Events after the reporting period 1DLG]-j}
Inventory valuation - lower of cost and NRV .q`H` (QM
Jointly controlled entity Va
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Accounting for entity Vt=(2d5:p
Decommissioning cost p?$G>nkdq
Jointly controlled assets PT#eX S9_
Asset definition VNrO(j DUv
Question 4 Financial instrument 25 marks O| J`~Lk
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. .k,Jt+
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. xGEmrE<;
考题1 ,r 2VP\hLh
(a)部分考到的主要的知识点为: W0MnGzZ
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained kq% gY
- subsidiary to associate BU:Ecchbr
Goodwill (full value method) L> Oy7w)Y
Intangible assets 25a#eDbqi
Investment property
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Provisions (#B^Hyz!
Foreign transaction *V6 QB e
考生容易出错误的地方会出项在一下几方面: B >u,)
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '"w}gx
2. Whether to recognize provision for restructuring. 0L0Jc, (F+
3. Calculation of retained earnings due to large amount of adjustments. HIX=MprL<
考题2 { LT4u ]#
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. y,v0-o~q
考题3 w,![; wG
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. <H
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 9R @abm,I
考题4 ,V33 v<|wc
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. Z?(4%U5z
—— By P2 Lecture Emily Yao ] `B,L*m6
