【P2】Report on P2 Dec 09 sitting —— Emily Yao HcHfw Lin0
Report on P2 Dec 09 sitting AC l:~7;
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Oe$cM=Yf
Question 1 Consolidated statement of financial position 50 marks lIzJO$8cM
Professional and ethical behavior P>pkLP}
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Question 2 Impairment of assets 2 25 marks )\^o<x2S
Question 3 Revenue recognition 25 marks U]hQ#a+
Measurement of financial liability um#;S;
Events after the reporting period "XC6 l4Z
Inventory valuation - lower of cost and NRV ~JLqx/[|s
Jointly controlled entity /GM-#q
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Accounting for entity {, APZ`q|
Decommissioning cost h,14 0pW
Jointly controlled assets f,M$>!$V
Asset definition }~QB2&3
Question 4 Financial instrument 25 marks \U
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. YXI DqTA+
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. FN,0&D}`
考题1 :1 F m~'
(a)部分考到的主要的知识点为: 5\=9&{WjND
Business combination achieved in stages - subsidiary to subsidiary U%k e 5uwP
Disposals - where control is retained K/\#FJno
- subsidiary to associate 7=QV ^G
Goodwill (full value method) <u2*(BM4
Intangible assets [p o+a@ %
Investment property Vg
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Provisions gP( -Op
Foreign transaction M8cLh!!
考生容易出错误的地方会出项在一下几方面: _hh
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j~Gu;%tq
2. Whether to recognize provision for restructuring. <*(~x esPS
3. Calculation of retained earnings due to large amount of adjustments. /mD KQ <
考题2 V'K$:9^x[8
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. Jh466;
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考题3 =l7LEkR
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. @bqCs^U35
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 _L$ )~},cT
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. 6J|f^W-fs
—— By P2 Lecture Emily Yao uqQMS&;+,|
