【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting '$
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7"cv|6y|
Question 1 Consolidated statement of financial position 50 marks /2XW
Professional and ethical behavior DP*@dFU"
Question 2 Impairment of assets 2 25 marks vq>l>as9O
Question 3 Revenue recognition 25 marks uR_F,Mp?%u
Measurement of financial liability [l*;E
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Events after the reporting period Qqq
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Inventory valuation - lower of cost and NRV 56{I`QjX
Jointly controlled entity Fw"$A0
Accounting for entity ($>XIb9f
Decommissioning cost [/$N!2'5
Jointly controlled assets wf9z"B
Asset definition /g76Hw>H
Question 4 Financial instrument 25 marks ]JMl|e
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. =~ jAoOC@
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. `R+,1"5 =
考题1 9/kXc4
(a)部分考到的主要的知识点为: URw5U1
Business combination achieved in stages - subsidiary to subsidiary 78]gtJ
Disposals - where control is retained pM2a(\K,k^
- subsidiary to associate B4Lx{uno
Goodwill (full value method) ;GOz>pg
Intangible assets &z
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Investment property l r~gG3
Provisions Uf$i3
Foreign transaction |"7Y52d
考生容易出错误的地方会出项在一下几方面: ;`UecLb#
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. jO8k6<l
2. Whether to recognize provision for restructuring. r}
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3. Calculation of retained earnings due to large amount of adjustments.
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考题2 W)4QOS&
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. > 0.W`j(s
考题3 f$F*3
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.
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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. /k6fLn2;
考题4 Yc;ec9~
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. aE/D*.0NI
—— By P2 Lecture Emily Yao \ZH&LPAY