【P2】Report on P2 Dec 09 sitting —— Emily Yao W%^;:YQ 9i
Report on P2 Dec 09 sitting >-Q=o,cl%3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ju?D=n@i
Question 1 Consolidated statement of financial position 50 marks %13V @'e9
Professional and ethical behavior !%%(o%bi~
Question 2 Impairment of assets 2 25 marks &>%9JXU
Question 3 Revenue recognition 25 marks <;nhb
Measurement of financial liability E?[] N[0Kl
Events after the reporting period k'JfXrW<!
Inventory valuation - lower of cost and NRV 16R0#Q/{+*
Jointly controlled entity l^%W/b> ?b
Accounting for entity .=<<b|
Decommissioning cost
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Jointly controlled assets h 1.<\GO
Asset definition /p_#8}Uh
Question 4 Financial instrument 25 marks V`XtG Tx
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. 2io~pk>
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. _iZ_.3 Ip
考题1 rc +} KO
(a)部分考到的主要的知识点为: ?hS&OtW
Business combination achieved in stages - subsidiary to subsidiary $ z 5
Disposals - where control is retained ct![eWsuB
- subsidiary to associate wxSJ
Goodwill (full value method) j$Z:S~*
Intangible assets @Lf-=9
Investment property &pZn cm
Provisions B (h%>mT[
Foreign transaction n(tx '&U"R
考生容易出错误的地方会出项在一下几方面: bL]N SD
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Vmf !0-
2. Whether to recognize provision for restructuring. 6@;
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3. Calculation of retained earnings due to large amount of adjustments. 8Xjp5
考题2 Yb;$z '
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. ];8S<KiS~
考题3 _?QVc0S!
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. R /0zB
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?,0 a#lG
考题4 9B<aY
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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. I$w:qS&:
—— By P2 Lecture Emily Yao K]c\3[v R
