【P2】Report on P2 Dec 09 sitting —— Emily Yao aLl=L_
Report on P2 Dec 09 sitting `A 9fanh
09年12月P2 Corporate reporting 的考题结构和相关知识点为: w
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Question 1 Consolidated statement of financial position 50 marks _Wq;bKG
Professional and ethical behavior +/
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Question 2 Impairment of assets 2 25 marks V qcw2
Question 3 Revenue recognition 25 marks &kcmkRRG
Measurement of financial liability
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Events after the reporting period O`$\P lt|v
Inventory valuation - lower of cost and NRV qI>,PX
Jointly controlled entity $4*gi&
Accounting for entity %k<+#j6ZH
Decommissioning cost K4 -_a{)/
Jointly controlled assets p2U6B
Asset definition gF` hl YD
Question 4 Financial instrument 25 marks ?9%$g?3Z
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. J: J/AgJuH
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. I:w+lchAMe
考题1 ayh235>a(
(a)部分考到的主要的知识点为: nch#DE8 2
Business combination achieved in stages - subsidiary to subsidiary }t:* w
Disposals - where control is retained 2I| lY>Z
- subsidiary to associate c> 3j $D+
Goodwill (full value method) f|ERZN`uB
Intangible assets nBLb1T
Investment property M2;6Cz>,P
Provisions @+1AYVz(k
Foreign transaction &bGf{P*Da
考生容易出错误的地方会出项在一下几方面: dd6%3L{cn
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ZvLI~ul(zT
2. Whether to recognize provision for restructuring. HYG1BfEaW
3. Calculation of retained earnings due to large amount of adjustments. .4l
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考题2 !x\\# 9
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. =**Q\ Sl
考题3 Z
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Ms5R7<O.7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. uH(M@7"6_!
考题4 9-vQ n/O^D
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. oIQ$
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—— By P2 Lecture Emily Yao Gx4{ 9
