【P2】Report on P2 Dec 09 sitting —— Emily Yao dw,Nlf~*0
Report on P2 Dec 09 sitting q+XL,E
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F/9]{H
Question 1 Consolidated statement of financial position 50 marks IdTeue
Professional and ethical behavior 0S@O] k)
Question 2 Impairment of assets 2 25 marks J {'
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Question 3 Revenue recognition 25 marks vTN/ho,H
Measurement of financial liability LL v~yS O
Events after the reporting period ty ]JUvR@
Inventory valuation - lower of cost and NRV {=
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Jointly controlled entity ~[XDK`B
Accounting for entity Ggy_
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Decommissioning cost xP 3 _
Jointly controlled assets nt\6o?W
Asset definition E",s
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Question 4 Financial instrument 25 marks 9
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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. 8[(eV.
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. :@w
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考题1 u`Djle
(a)部分考到的主要的知识点为: V x1C4
Business combination achieved in stages - subsidiary to subsidiary k$kq|
Disposals - where control is retained 2%0z PflT
- subsidiary to associate #M
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Goodwill (full value method) _F
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Intangible assets ]d?`3{h9LD
Investment property tr"iluwGc
Provisions 2|F.J G^
Foreign transaction V ~w(^;o@
考生容易出错误的地方会出项在一下几方面: Nj| |^k
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. |RwpIe8~
2. Whether to recognize provision for restructuring. (8o~ XL
3. Calculation of retained earnings due to large amount of adjustments. CYrVP%xRA
考题2 `L`*jA+_
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. 9 m&"x/k
考题3 %Rv&VF
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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. dA> t
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. #6'oor X
考题4 &'V_80vA
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. +<6L>ZAL
—— By P2 Lecture Emily Yao )hj77~{ +
