【P2】Report on P2 Dec 09 sitting —— Emily Yao \ytF@"7
Report on P2 Dec 09 sitting t @ _MWF
09年12月P2 Corporate reporting 的考题结构和相关知识点为: DK6^\k][V
Question 1 Consolidated statement of financial position 50 marks XWuHH ;~*L
Professional and ethical behavior T(@J]Y-
Question 2 Impairment of assets 2 25 marks w#
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Question 3 Revenue recognition 25 marks zw2qv '
Measurement of financial liability u lA||
Events after the reporting period , \%qERk
Inventory valuation - lower of cost and NRV jPDk~|
Jointly controlled entity X npn{
Accounting for entity }=7?
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Decommissioning cost @Yu=65h
Jointly controlled assets vq? aFX9F
Asset definition neLQ>WT
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Question 4 Financial instrument 25 marks ^yl)c
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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. MS>QU @z7c
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. OV.f+_LS
考题1 1xf
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(a)部分考到的主要的知识点为: _Mm Si4]yd
Business combination achieved in stages - subsidiary to subsidiary j=],n8_i
Disposals - where control is retained Rr% CP[bH
- subsidiary to associate UN8]>#\ "`
Goodwill (full value method) #Yd 'Vve
Intangible assets X5Fi
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Investment property *vqr+jr9
Provisions l(B(g PvU
Foreign transaction l,lfkm
考生容易出错误的地方会出项在一下几方面: llK7~uOC
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. T F[8r[93
2. Whether to recognize provision for restructuring. U3 -cH
3. Calculation of retained earnings due to large amount of adjustments. SQS PdR+
考题2 H,Y+n)5
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. izvwXC
考题3 ~BbF:DS
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. pWm==Ds|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. p7Xe[94d^
考题4 Q)s`~G({P
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. ?TLzOYJp
—— By P2 Lecture Emily Yao z
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