【P2】Report on P2 Dec 09 sitting —— Emily Yao PDo%o b\Ym
Report on P2 Dec 09 sitting (;' ?56
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ALiXT8q
Question 1 Consolidated statement of financial position 50 marks NQ!jk ojD
Professional and ethical behavior |,Y(YSg.
Question 2 Impairment of assets 2 25 marks /nRi19a%xU
Question 3 Revenue recognition 25 marks 7!`
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Measurement of financial liability u%S&EuX
Events after the reporting period V Z;A SA?;
Inventory valuation - lower of cost and NRV </|IgN$w`
Jointly controlled entity _{6QvD3kg.
Accounting for entity y!Q&;xO+!
Decommissioning cost W^q;=D6uh
Jointly controlled assets (yCF pb
Asset definition Y`3>i ,S6\
Question 4 Financial instrument 25 marks nJ4i[j8
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. `bffw:; %
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. },'2j
考题1 R $=UJ}>
(a)部分考到的主要的知识点为: &gZ5dTj>
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained 2hl'mRW
- subsidiary to associate %9xz[Ng
Goodwill (full value method) `Xnu("w)
Intangible assets V7!x-E/
Investment property &<-Sxjj
Provisions 9Bl_t}0
Foreign transaction l-"$a8jn2
考生容易出错误的地方会出项在一下几方面: !h{qO&ZH=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 1+PLj[;jJ:
2. Whether to recognize provision for restructuring. G_g~-[O
3. Calculation of retained earnings due to large amount of adjustments. w3c[t
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考题2 u~6` 9' Ms
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. ]C-hl}iq
考题3 UfSWd R)
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. ^ Pf FW
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 7^h?<X\
考题4
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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. 6';'pHqe
—— By P2 Lecture Emily Yao qIa|sV\w0
