【P2】Report on P2 Dec 09 sitting —— Emily Yao 9cp-Rw<tI
Report on P2 Dec 09 sitting f
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: Q&@Ls ?pu
Question 1 Consolidated statement of financial position 50 marks x :\+{-
Professional and ethical behavior rCGXHbj%
Question 2 Impairment of assets 2 25 marks 6X~.J4
Question 3 Revenue recognition 25 marks ^[,Q2MHCT(
Measurement of financial liability %i {Z@
Events after the reporting period aY}:9qBice
Inventory valuation - lower of cost and NRV F&%
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Jointly controlled entity t '|A0r$
Accounting for entity Bha#=>4FU
Decommissioning cost d00#;R
Jointly controlled assets Oq@+/UWX
Asset definition p:Ry F4{b2
Question 4 Financial instrument 25 marks QML z
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. "XfCLc1 T
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. _v bCC7Bf8
考题1 >h 1 3i@`r
(a)部分考到的主要的知识点为: a$r-
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Business combination achieved in stages - subsidiary to subsidiary 83K)j"!<X
Disposals - where control is retained 0^ $
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- subsidiary to associate F
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Goodwill (full value method) EudX^L5U<d
Intangible assets 45. -P
Investment property dv -L!C
Provisions DXBc 7J
Foreign transaction #V&98 F
考生容易出错误的地方会出项在一下几方面: @&?E3?5ll
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @W6:JO
2. Whether to recognize provision for restructuring. |a4cER.'2^
3. Calculation of retained earnings due to large amount of adjustments. 7'Z-V O
考题2 JJ_b{ao<
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. U;`C%vHff
考题3 i0Ejo;dB
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. KBE3q)
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. vF@hg)A
考题4 N(uH y@
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. <|Srb s+
—— By P2 Lecture Emily Yao yJQ>u
