【P2】Report on P2 Dec 09 sitting —— Emily Yao f]o DZO%^
Report on P2 Dec 09 sitting p,ZubR J "
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 3- LO
Question 1 Consolidated statement of financial position 50 marks $Ce`(/
Professional and ethical behavior &)\0mpLK9
Question 2 Impairment of assets 2 25 marks QD / | zi
Question 3 Revenue recognition 25 marks ("H:T?4Qs
Measurement of financial liability eFZ`0V0
Events after the reporting period d \0K 3 =h
Inventory valuation - lower of cost and NRV m}F1sRkdQ
Jointly controlled entity R2u[IVZW:-
Accounting for entity "k f7??Z
Decommissioning cost rmWG9&coW
Jointly controlled assets Ig5J_Z^]b
Asset definition i,* DWD+
Question 4 Financial instrument 25 marks }54\NSj0
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. O6boT B_2
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. p &Xb Xg-
考题1 F"a,[i,[W
(a)部分考到的主要的知识点为: a>" "MC2
Business combination achieved in stages - subsidiary to subsidiary T[ky7\
Disposals - where control is retained 3H4p$\; C
- subsidiary to associate c#U x{^ZE
Goodwill (full value method) q(a6@6f"kD
Intangible assets I 9tdr<
Investment property a)`h*P5@
Provisions ~_^nWT*BV
Foreign transaction #4~Ivj
考生容易出错误的地方会出项在一下几方面: 4my8 p Fk
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. &/a/V
2. Whether to recognize provision for restructuring. MZ% P(5
3. Calculation of retained earnings due to large amount of adjustments. Dr`A4LnqY
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. c3K(mM:
考题3 yK [ ~(!c5
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. U
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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. ]lm9D@HMC
考题4 |urohua
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. t%N #Yh!
—— By P2 Lecture Emily Yao |%b' L.$4
