【P2】Report on P2 Dec 09 sitting —— Emily Yao ;r1.Uz(
Report on P2 Dec 09 sitting Z7G l^4zn
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B.T|e,g26
Question 1 Consolidated statement of financial position 50 marks gWK N C
Professional and ethical behavior #% 1|$V*:
Question 2 Impairment of assets 2 25 marks Pi
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Question 3 Revenue recognition 25 marks *.2[bQL@v
Measurement of financial liability @5)THYAx4
Events after the reporting period sT ;:V
Inventory valuation - lower of cost and NRV T l%n|pc
Jointly controlled entity "(QI7:iM
Accounting for entity W3h{5\d!
Decommissioning cost _-mJI+^/
Jointly controlled assets ?04$1n:
Asset definition -IP 3I
Question 4 Financial instrument 25 marks /BaXWrd+
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. c1 ~=
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. Bt?
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考题1 G#f(oGn :
(a)部分考到的主要的知识点为: f'-)
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Business combination achieved in stages - subsidiary to subsidiary B'U;i5u4'
Disposals - where control is retained 7k==?,LG 3
- subsidiary to associate 8va&*J?
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Goodwill (full value method) -|/kg7IO\
Intangible assets 9si, z
Investment property ,<cF<9h
Provisions nWzGb2Y
Foreign transaction Qk_ Mx"
考生容易出错误的地方会出项在一下几方面: )h&*b9[B=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4or8fG
2. Whether to recognize provision for restructuring. )`V__^
3. Calculation of retained earnings due to large amount of adjustments. i4p2]Nr
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考题2 `B GU
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. F
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考题3 L74Sx0nk=
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. d$O)k+j
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Fu/{*4
考题4 M%#H>X\/
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. -y1t;yU.L
—— By P2 Lecture Emily Yao !arTR.b\
