【P2】Report on P2 Dec 09 sitting —— Emily Yao :X'B K4EN
Report on P2 Dec 09 sitting e>e$ {\ =,
09年12月P2 Corporate reporting 的考题结构和相关知识点为: j?|V x'
Question 1 Consolidated statement of financial position 50 marks "PRHQW
Professional and ethical behavior K.wRz/M& g
Question 2 Impairment of assets 2 25 marks ~? aFc)
Question 3 Revenue recognition 25 marks 57;0,k5Gy
Measurement of financial liability @Z' i7Z
Events after the reporting period +
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Inventory valuation - lower of cost and NRV l
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Jointly controlled entity {p/Yz#
Accounting for entity %RtL4"M2j
Decommissioning cost
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Jointly controlled assets K*DH_\SPK
Asset definition +<p&V a#
Question 4 Financial instrument 25 marks +VW8{=$
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. LFi*
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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. 965 x _
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考题1 e
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(a)部分考到的主要的知识点为: 1I69O6"
Business combination achieved in stages - subsidiary to subsidiary &gS-.{w "
Disposals - where control is retained PH8
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- subsidiary to associate z
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Goodwill (full value method) )Z/w| 5 <
Intangible assets GEVDXx>@
Investment property BI,]pf;GWv
Provisions Z>y6[o
Foreign transaction vO9=CCxvq
考生容易出错误的地方会出项在一下几方面: ~:Z|\a58j
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 0Mn |Yb4p
2. Whether to recognize provision for restructuring. j ?o6>j
3. Calculation of retained earnings due to large amount of adjustments. n]4 Elrxx
考题2 s
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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. L#a!fd
考题3 %2I>- 0]B
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. |gxP
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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. Hk4k
考题4 -:=m-3*Tg
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. jGkDD8K [
—— By P2 Lecture Emily Yao !'#
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