【P2】Report on P2 Dec 09 sitting —— Emily Yao ~Q\[b%>J
Report on P2 Dec 09 sitting ::w%rv
09年12月P2 Corporate reporting 的考题结构和相关知识点为: =*N(8j>y
Question 1 Consolidated statement of financial position 50 marks 2Hj]QN7"
Professional and ethical behavior I.x>mN -0
Question 2 Impairment of assets 2 25 marks p};<l@
Question 3 Revenue recognition 25 marks u/WkqJvw#
Measurement of financial liability )JON&~C
Events after the reporting period BZsxf'eN'
Inventory valuation - lower of cost and NRV
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Jointly controlled entity
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Accounting for entity ?: c hAN@
Decommissioning cost Ft7l /
Jointly controlled assets R lu;l
Asset definition lC{m;V2
Question 4 Financial instrument 25 marks N0NMRU]zT
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. u5,<.#EVY
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. -g9f3Be
考题1 r\?*?sL
(a)部分考到的主要的知识点为: ,;;~dfH m
Business combination achieved in stages - subsidiary to subsidiary pK%' S
Disposals - where control is retained 8[ V!e[
- subsidiary to associate 420K fVA
Goodwill (full value method) 5sRNqTIr
Intangible assets >"b" K{ t
Investment property p*G_$"KpP
Provisions TDFv\y}yc
Foreign transaction <KC gtO
考生容易出错误的地方会出项在一下几方面: |tkmO:
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $U1'n@/J
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. OXo-( HLE
考题2 Vj1 AW<
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. qW9|&GuZ$
考题3 2 q>4nN
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. *niQ*A
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _*_zyWW_j
考题4 +4 dHaj6
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. v%r! }s
—— By P2 Lecture Emily Yao m`|+_{4[n
