【P2】Report on P2 Dec 09 sitting —— Emily Yao Sz0PZtJ
Report on P2 Dec 09 sitting Mq>
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: f{9+,z
Question 1 Consolidated statement of financial position 50 marks ^to*ET{0
Professional and ethical behavior r^
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Question 2 Impairment of assets 2 25 marks 2C
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Question 3 Revenue recognition 25 marks bDl:,7;
Measurement of financial liability Myc-lCE
Events after the reporting period <nk |Z'G E
Inventory valuation - lower of cost and NRV d.&_j`\F
Jointly controlled entity p(yv
Accounting for entity yy3r
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Decommissioning cost Y:\msq1xp
Jointly controlled assets Cv#aBH'N
Asset definition !u7KgB<=/F
Question 4 Financial instrument 25 marks !9d7wPUFr
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. ZF7@ b/-me
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. TEV DE S
考题1 4 %0s p
(a)部分考到的主要的知识点为: mE~ WE+lw9
Business combination achieved in stages - subsidiary to subsidiary !U` 4
Disposals - where control is retained x;vfmgty
- subsidiary to associate }3z3GU8Q-
Goodwill (full value method) e r3M vw
Intangible assets
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Investment property ,hzRqFg2
Provisions %H\b5&
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Foreign transaction /d&m#%9Up]
考生容易出错误的地方会出项在一下几方面: ~ 5}t;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. *;Kp"j
2. Whether to recognize provision for restructuring. Qa2h#0j
3. Calculation of retained earnings due to large amount of adjustments. Dl>tF?=
考题2 @5T l84@Q
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. Pt"K+]Ym
考题3 k+_>`Gre}
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. ^wy
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. yi8vD~aA[
考题4
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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. l,|Llb
—— By P2 Lecture Emily Yao QQAEG #.5
