【P2】Report on P2 Dec 09 sitting —— Emily Yao Vn
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Report on P2 Dec 09 sitting lwR<(u31e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Q8$}@iA[
Question 1 Consolidated statement of financial position 50 marks Ky`qsk vu
Professional and ethical behavior c rQ8q;:
Question 2 Impairment of assets 2 25 marks nd`1m[7MNu
Question 3 Revenue recognition 25 marks < q)#
Measurement of financial liability p
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Events after the reporting period Qry@
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Inventory valuation - lower of cost and NRV
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Jointly controlled entity Yz9owe8}[
Accounting for entity nF}vw |r>x
Decommissioning cost ^23~ZHu
Jointly controlled assets 5f
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Asset definition ~kV/ !=
Question 4 Financial instrument 25 marks Do9x
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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. YByLoM*
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. Q1lyj7c#x
考题1 J T~4mT
(a)部分考到的主要的知识点为: E[O
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Business combination achieved in stages - subsidiary to subsidiary q #~ (/
Disposals - where control is retained \a< wKTkn
- subsidiary to associate h y9\57_#
Goodwill (full value method) B 5L2<
Intangible assets IM*y|UHt
Investment property D=TvYe
Provisions 2bz2KB5>
Foreign transaction ^ G]J ,+
考生容易出错误的地方会出项在一下几方面: z xEL + P
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. pt ?bWyKG
2. Whether to recognize provision for restructuring. x exaQuK
3. Calculation of retained earnings due to large amount of adjustments. `4r 3l S
考题2 'z8pzMmT
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. +8T?{
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考题3
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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. rV.}PtcFY
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z
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考题4 D#aDv0b
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. W@ >% {eE
—— By P2 Lecture Emily Yao VC
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