【P2】Report on P2 Dec 09 sitting —— Emily Yao +F|[9o
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Report on P2 Dec 09 sitting ny=iAZM>q
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks tO7{g
Professional and ethical behavior rej[G!
Question 2 Impairment of assets 2 25 marks X;h~s:LM
Question 3 Revenue recognition 25 marks O5
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Measurement of financial liability vaL-Mi( _
Events after the reporting period 7~'@m(9e
Inventory valuation - lower of cost and NRV -eTGRr
Jointly controlled entity rtm28|0H'
Accounting for entity Gj=il-Po
Decommissioning cost f$|
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Jointly controlled assets GCHssw~P'v
Asset definition xX ZN<<f59
Question 4 Financial instrument 25 marks -|mABHjx*
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. TL>e[ PBO
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. Q"O _h
考题1 #Z : r
(a)部分考到的主要的知识点为: t&_lpff v
Business combination achieved in stages - subsidiary to subsidiary fJuJ#MX{:
Disposals - where control is retained _wBPn6gg`
- subsidiary to associate \B)<<[ $
Goodwill (full value method) J$0*K+m
Intangible assets R )/w
Investment property JS9q'd
Provisions +\4=G@P.J
Foreign transaction c{
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考生容易出错误的地方会出项在一下几方面: bGZy0.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. r_G`#Z_5 F
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. 4y 'REC
考题2 K\G|q}E/1
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. PyYe>a;.
考题3 # /T)9 =m
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. 2s
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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. Ch 3##-
考题4 ZD3S|1zSQ
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. W8)GT`\
—— By P2 Lecture Emily Yao c}A^ 0,"z>
