【P2】Report on P2 Dec 09 sitting —— Emily Yao \
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Report on P2 Dec 09 sitting #<) u%)`
09年12月P2 Corporate reporting 的考题结构和相关知识点为: X)Kd
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Question 1 Consolidated statement of financial position 50 marks P
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Professional and ethical behavior G.9?ApG9
Question 2 Impairment of assets 2 25 marks .L8 S_Mz
Question 3 Revenue recognition 25 marks F3+)bIz
Measurement of financial liability f9!wO';P6
Events after the reporting period 2;A].5> l
Inventory valuation - lower of cost and NRV h!$W^Tm2g
Jointly controlled entity Zl]\sJ1"
Accounting for entity & B[$l`1
Decommissioning cost s`&8tP
Jointly controlled assets ~v2_vEu}JX
Asset definition b d9]'
Question 4 Financial instrument 25 marks 5pz%DhjLo
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. .HMO7n6)8l
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.
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考题1 IGVNX2
(a)部分考到的主要的知识点为: 55fV\3F|R
Business combination achieved in stages - subsidiary to subsidiary *V> Iv/(
Disposals - where control is retained o XA*K.X<
- subsidiary to associate 5`0tG;
Goodwill (full value method) 'AHI;Z~Gk
Intangible assets dqnxhN+&
Investment property +oeO 0
Provisions S. BM/M
Foreign transaction nKch _Jb
考生容易出错误的地方会出项在一下几方面: T0v;8E e
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. J
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2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. *l^h;RSx
考题2 m@)K]0g<f
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. wS#.W zp.w
考题3 ?HttqK)
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. y$
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Td}#o!4!
考题4 }h>QkV,{2
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. GAV| x ]R
—— By P2 Lecture Emily Yao 5nQ*%u\$Z
