【P2】Report on P2 Dec 09 sitting —— Emily Yao aHx(~&hRcL
Report on P2 Dec 09 sitting S^0Po% d
09年12月P2 Corporate reporting 的考题结构和相关知识点为: b y; %k/
Question 1 Consolidated statement of financial position 50 marks _V\rs{
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Professional and ethical behavior G;:n*_QXE
Question 2 Impairment of assets 2 25 marks d\& {Ev9v
Question 3 Revenue recognition 25 marks (8DJf"}
Measurement of financial liability . U|irDO
Events after the reporting period J%`-K"NB
Inventory valuation - lower of cost and NRV 1FCqkwq[
Jointly controlled entity 1%~yb Q
Accounting for entity :ad
Decommissioning cost (3 xCW
Jointly controlled assets ParOWs~W/
Asset definition :L gFd
Question 4 Financial instrument 25 marks *6D0>F
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. s
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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. tSX<^VER7
考题1 kSx^Uu *
(a)部分考到的主要的知识点为: s%F}4W2s
Business combination achieved in stages - subsidiary to subsidiary NH&/=
Disposals - where control is retained x<^+nTzN
- subsidiary to associate l_bvw
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Goodwill (full value method) 2Zt :]be
Intangible assets Fm}#KE0
Investment property C
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Provisions ?m.WqNBH7
Foreign transaction &4 Py
考生容易出错误的地方会出项在一下几方面: k L\;90
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. R
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2. Whether to recognize provision for restructuring. S+(TRIj k
3. Calculation of retained earnings due to large amount of adjustments. Qvc "?yx8}
考题2 S o>P)d$8+
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. A[lbBR
考题3 $:IOoS|e
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. gc``z9@Xg
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. U9k;)fK
考题4 ]WlE9z7:8
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. $HVus=D"
—— By P2 Lecture Emily Yao _<tWy+.
