【P2】Report on P2 Dec 09 sitting —— Emily Yao B[R1XpB7
Report on P2 Dec 09 sitting Y=#g_(4*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: i1#\S0jN
Question 1 Consolidated statement of financial position 50 marks 8yDu(. Q
Professional and ethical behavior kN
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Question 2 Impairment of assets 2 25 marks Y :0SrB!\
Question 3 Revenue recognition 25 marks @p KQ}?
Measurement of financial liability ,&\uuD&.@
Events after the reporting period * CH lg1
Inventory valuation - lower of cost and NRV 3Hli^9&OX_
Jointly controlled entity ?`oCc [hY
Accounting for entity D%0GX Up
Decommissioning cost !PzlrH)M=p
Jointly controlled assets i-b++R/WN
Asset definition |W/_S^ C
Question 4 Financial instrument 25 marks N:y3tpG
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.
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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. yBPaGZ{ f
考题1 45hjN6
(a)部分考到的主要的知识点为: U[a;e OLx
Business combination achieved in stages - subsidiary to subsidiary ]tVU$9D
Disposals - where control is retained ~8-Z= -
- subsidiary to associate T{iv4`'
Goodwill (full value method) tfr*/+F
Intangible assets 0 .~Pzg
Investment property wv 2
Provisions 'wd-!aZAd
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: 62&(+'$n
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. DFz,>DM;
2. Whether to recognize provision for restructuring. _d'x6$Jg
3. Calculation of retained earnings due to large amount of adjustments. *:q3<\y{
考题2 NY
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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. 5_ @8g+
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考题3 A3p@hQl
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. P8B
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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. ; J~NfL
考题4 m
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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. ?v>!wuiP
—— By P2 Lecture Emily Yao / #z5bo
