【P2】Report on P2 Dec 09 sitting —— Emily Yao P[C03a!lXg
Report on P2 Dec 09 sitting `?:X-dh_
09年12月P2 Corporate reporting 的考题结构和相关知识点为: FBJ L kg0
Question 1 Consolidated statement of financial position 50 marks z[ ml;?
Professional and ethical behavior UI.>BZ6}
Question 2 Impairment of assets 2 25 marks 4';(\42
Question 3 Revenue recognition 25 marks C8.MoFfhe
Measurement of financial liability # :3~I
Events after the reporting period G=%SMl>[
Inventory valuation - lower of cost and NRV 9dD;Z$x&Xk
Jointly controlled entity Se
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Accounting for entity Smlf9h
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Decommissioning cost Lj03Mx.2S
Jointly controlled assets B>W! RyH8o
Asset definition "#a,R ^J
Question 4 Financial instrument 25 marks %{M&"M v
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Qcr-|?5L
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Acib<Mi2!-
考题1 Vy[ m%sEP
(a)部分考到的主要的知识点为: itW~2#nJz
Business combination achieved in stages - subsidiary to subsidiary A VbGJ+
Disposals - where control is retained %t\ ~3pw=
- subsidiary to associate iZ-"l3) D
Goodwill (full value method) :IlJQ{=W
Intangible assets wsLfp82
Investment property YX:[],FP
Provisions ON<X1e
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Foreign transaction uKocEWB=/F
考生容易出错误的地方会出项在一下几方面: 1Qz1 Ehz>
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Zm!5X9^!
2. Whether to recognize provision for restructuring. BTu_$ 5F
3. Calculation of retained earnings due to large amount of adjustments. OwM.N+ z#T
考题2 Cn>RUGoUsI
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. 4w5mn6 MxR
考题3 {Jj
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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. D27MT/=7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. xK3}z N$T
考题4 d]6#pSE
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. 5b^`M
—— By P2 Lecture Emily Yao E|fQbkfw
