【P2】Report on P2 Dec 09 sitting —— Emily Yao ]"bkB+I
Report on P2 Dec 09 sitting fFP>$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: YT7,=k
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Question 1 Consolidated statement of financial position 50 marks S h'>5z2
Professional and ethical behavior 3 $7TeqfAC
Question 2 Impairment of assets 2 25 marks n+Of biz@
Question 3 Revenue recognition 25 marks 3`sM/BoA
Measurement of financial liability vlYDhjZk#
Events after the reporting period ;% "YA
Inventory valuation - lower of cost and NRV W+k`^A|@
Jointly controlled entity {!
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Accounting for entity :M" NB+T
Decommissioning cost wn *<.s
Jointly controlled assets ,Q|[Yr
Asset definition 2>~{.4PI
Question 4 Financial instrument 25 marks oFt]q
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. @Dc?fyY*o<
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 0v6(A4Y
考题1 v&g(6~b_>
(a)部分考到的主要的知识点为: 9>~UqP9
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained Z}bUvr XP
- subsidiary to associate 9y=$ |"<(
Goodwill (full value method) Mazjn?f
Intangible assets BM bT:)%
Investment property Dw}8ci'
Provisions e*5TZ7.
Foreign transaction tBEZ4 W>67
考生容易出错误的地方会出项在一下几方面: :%GxU;<E{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. WK7=z3mu
2. Whether to recognize provision for restructuring. Ao%E]M
3. Calculation of retained earnings due to large amount of adjustments. <3\t J
考题2 5`m RrEA
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. ~d oOt
考题3 ` P;fD /I
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. bA]/p%rZ8
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. cJ9:XWW
考题4 B ;Zsp
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. s_Y1rD*B
—— By P2 Lecture Emily Yao 9( ;lcOz
