【P2】Report on P2 Dec 09 sitting —— Emily Yao e,j2#wjor
Report on P2 Dec 09 sitting -1\*}m%1e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: S"t6 *f Wr
Question 1 Consolidated statement of financial position 50 marks DeqTr:
Professional and ethical behavior j_=A)B?
Question 2 Impairment of assets 2 25 marks -TIr bYS`
Question 3 Revenue recognition 25 marks w5j6RQml
Measurement of financial liability m}t .E
Events after the reporting period lr >:S
Inventory valuation - lower of cost and NRV F.9SyB$
Jointly controlled entity Cs2hi,s
Accounting for entity PwF
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Decommissioning cost 4 h} 03 oG
Jointly controlled assets Eqx2 . S
Asset definition x2-i1#j`;
Question 4 Financial instrument 25 marks @|e4.(9A
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. #Az#dt]H
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. nIRJ5|G(
考题1 ^]x%z *6
(a)部分考到的主要的知识点为: y r 4j
Business combination achieved in stages - subsidiary to subsidiary Vjv~RNGF
Disposals - where control is retained ,'FH[2
- subsidiary to associate HIK" Ce
Goodwill (full value method) H C %tJ:G
Intangible assets "c0I2wq
Investment property A&HN7C%X
Provisions M
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Foreign transaction _J |T
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考生容易出错误的地方会出项在一下几方面: ySfot`LQ
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ].=~C"s,a
2. Whether to recognize provision for restructuring. =r w60B
3. Calculation of retained earnings due to large amount of adjustments. O9+Dd%_KS#
考题2 5y
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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. qh|t}#DrR
考题3 s}
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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. %l4;-x<e
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. cst}/8e
考题4 M2pe*z
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. S G5 GJCkc
—— By P2 Lecture Emily Yao X.q,
