【P2】Report on P2 Dec 09 sitting —— Emily Yao B$_-1^L
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Report on P2 Dec 09 sitting F<Ig(Wl#az
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .:B ;%*
Question 1 Consolidated statement of financial position 50 marks a[NR%Xq
Professional and ethical behavior k;l^y%tzp
Question 2 Impairment of assets 2 25 marks oe[f2 ?-
Question 3 Revenue recognition 25 marks b$>1_wTL
Measurement of financial liability )Qh*@ =$-
Events after the reporting period > QG@P
Inventory valuation - lower of cost and NRV y hd]s0(!
Jointly controlled entity 9~4@AG L
Accounting for entity x,Tn YqT^
Decommissioning cost c2:oM<6|
Jointly controlled assets N;i\ .oY
Asset definition rYrvd[/*&(
Question 4 Financial instrument 25 marks R ^@
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. OZ QN&7
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. ln_[@K[oX
考题1 C(2kx4 n
(a)部分考到的主要的知识点为: (9v%66y
Business combination achieved in stages - subsidiary to subsidiary Xx ou1l!
Disposals - where control is retained #E#Fk3-ljQ
- subsidiary to associate ^n*:zmD
Goodwill (full value method) $Ao'
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Intangible assets M# cJ&+rP
Investment property nRs:^Q~o
Provisions gB]jLe
Foreign transaction L#\5)mO.v
考生容易出错误的地方会出项在一下几方面: L$v<t/W
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. lg*?w/JX+
2. Whether to recognize provision for restructuring. OtoG,~?
3. Calculation of retained earnings due to large amount of adjustments. c"/H
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考题2 _,3%)sn-)
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. XzPUll;ZU
考题3 g1) ZjABV
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. m nFmShu
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. > ~ L0M
考题4 .H Pa\b\L>
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. \Yh*ywwP#
—— By P2 Lecture Emily Yao ^;wz+u4^l
