【P2】Report on P2 Dec 09 sitting —— Emily Yao T[A 69O]v
Report on P2 Dec 09 sitting :U x_qB
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Af{"pzY
Question 1 Consolidated statement of financial position 50 marks E4xa[iZ
Professional and ethical behavior I<tm"?q0
Question 2 Impairment of assets 2 25 marks bN@
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Question 3 Revenue recognition 25 marks sx<% 2
Measurement of financial liability n'w.;
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Events after the reporting period xN%K^Tree
Inventory valuation - lower of cost and NRV CJI
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Jointly controlled entity ;A!BVq
Accounting for entity ete.! *=
Decommissioning cost 7VI*N)OZ8
Jointly controlled assets "
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Asset definition ^Zp>G{QL{
Question 4 Financial instrument 25 marks 5/z />D;
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. _<2E"PrT
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. t&DEb_"De
考题1 wec)Ctj+
(a)部分考到的主要的知识点为: 4nz 35BLr
Business combination achieved in stages - subsidiary to subsidiary uSBa DYg
Disposals - where control is retained 6\S~P/PkE
- subsidiary to associate u
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Goodwill (full value method) W+1^4::+
Intangible assets
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Investment property .w ,q0<}
Provisions W|(1Y
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Foreign transaction {cw /!B
考生容易出错误的地方会出项在一下几方面: @$K"o7+]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. EDs\,f}
2. Whether to recognize provision for restructuring. :T(|&F[(
3. Calculation of retained earnings due to large amount of adjustments. 5QO9Q]I#_\
考题2 `pZm?}K
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. h3@v+Z<}
考题3 Mh
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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. @!d{bQd ,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. eGbG w
考题4 S`m]f5u|
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. Pd]|:W< E
—— By P2 Lecture Emily Yao "G9xMffW
