【P2】Report on P2 Dec 09 sitting —— Emily Yao lq_
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Report on P2 Dec 09 sitting As (C8C<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: v-) eT
Question 1 Consolidated statement of financial position 50 marks )B*?se]LJ
Professional and ethical behavior bYdC.AE
Question 2 Impairment of assets 2 25 marks 4T9hT~cT7
Question 3 Revenue recognition 25 marks ZZE
Measurement of financial liability ]+ ':=&+:
Events after the reporting period -H`G6oMOO
Inventory valuation - lower of cost and NRV Z=!*7@QY
Jointly controlled entity vO{ijHKE
Accounting for entity }]z mp/;a
Decommissioning cost J6 [x(T
Jointly controlled assets 4 _N)1u !
Asset definition _u;^w}0
Question 4 Financial instrument 25 marks `CK;,>i
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. :Rt5=0x
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. #G.3a]p}"
考题1 d!KX.K\NM,
(a)部分考到的主要的知识点为: Lx?bO`=qg7
Business combination achieved in stages - subsidiary to subsidiary *!9/`zW
Disposals - where control is retained +Z E&]BO{
- subsidiary to associate 9v
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Goodwill (full value method) .3|9 ~]
Intangible assets AD? DIE(v
Investment property |7`Vw Z
Provisions g@Ni!U"_c
Foreign transaction 0dkM72p
考生容易出错误的地方会出项在一下几方面: E}@8sY L
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. N`Bt|#R
3. Calculation of retained earnings due to large amount of adjustments. HB`pK'gz
考题2 rpEFyHorJ
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. 38q@4U=aiw
考题3 Xq>e]#gR
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.
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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. z{#F9'\ &
考题4 NxXVW
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. Msd!4 TrBJ
—— By P2 Lecture Emily Yao |}M']V z
