【P2】Report on P2 Dec 09 sitting —— Emily Yao mvV5X al
Report on P2 Dec 09 sitting fd&=\~1_$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: A
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Question 1 Consolidated statement of financial position 50 marks +^tw @b
Professional and ethical behavior c.JMeh
Question 2 Impairment of assets 2 25 marks +u[?8D7Y
Question 3 Revenue recognition 25 marks oH vVZ
Measurement of financial liability RLL2'8"A
Events after the reporting period h}@)oSX
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Inventory valuation - lower of cost and NRV hrZ=8SrW
Jointly controlled entity -< RG'I~
Accounting for entity )<8f3;qd
Decommissioning cost %J?"ZSh
Jointly controlled assets DAHQ7#qfQC
Asset definition j+-+<h/(
Question 4 Financial instrument 25 marks 8Ug`2xS<_
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. 0//B+.#
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. 0{'% j~"
考题1 )?D w) s5
(a)部分考到的主要的知识点为: c =Y8R/G<
Business combination achieved in stages - subsidiary to subsidiary >~)IsQ*%
Disposals - where control is retained %I>-_el
- subsidiary to associate 1-6[KBQ8
Goodwill (full value method) r1o_i;rg
Intangible assets @b, &b6V
Investment property o;\c$|TNU
Provisions 6~b]RZe7
Foreign transaction KfkE'_ F
考生容易出错误的地方会出项在一下几方面: e |&}{JP{[
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. n>-"\cjV
2. Whether to recognize provision for restructuring. !v`C-1}70
3. Calculation of retained earnings due to large amount of adjustments. V {H/>>k7
考题2 b( qO fek
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. `E4OgO
考题3 NIasce
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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. xw5LPz;B
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Bx&F* a;5
考题4 (Rt jD`e}
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. }M+2 ,#l
—— By P2 Lecture Emily Yao }?vVJm'
