【P2】Report on P2 Dec 09 sitting —— Emily Yao Vo\RtM/6{
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: _`bH$
Question 1 Consolidated statement of financial position 50 marks b 83__i
Professional and ethical behavior F=29"1 ._
Question 2 Impairment of assets 2 25 marks \xH#X=J
Question 3 Revenue recognition 25 marks e*Gm()Vu,
Measurement of financial liability CZ/bO#~
Events after the reporting period e%v<nGN.-
Inventory valuation - lower of cost and NRV #>|l"1
Jointly controlled entity Qr/8kWa0 C
Accounting for entity 0RLyAC|
Decommissioning cost Ch1+ YZG
Jointly controlled assets l#FW#`f
Asset definition 7I6bZ;}d
Question 4 Financial instrument 25 marks Z(S=2r.
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. [\ M=w7
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. .Z!!x
考题1 r 3@Q(Rb
(a)部分考到的主要的知识点为: 93 Yo }6>
Business combination achieved in stages - subsidiary to subsidiary FA.h ?yfr
Disposals - where control is retained T 41&;?-
- subsidiary to associate U#O 6l-xe]
Goodwill (full value method) g Dw:Z/1X`
Intangible assets 0.}Um
Investment property <bwsK,C
Provisions KU dpOMYX
Foreign transaction ?Jlz{ms I
考生容易出错误的地方会出项在一下几方面: 'JBf*p".
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. H<M
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2. Whether to recognize provision for restructuring. 9 59i2z
3. Calculation of retained earnings due to large amount of adjustments. mGjxc}
考题2 _jw A_
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.
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考题3 .EC/[fM
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. |S5N$[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Ul?Ha{ W
考题4 =?`5n|A*
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. ` L(AvSR
—— By P2 Lecture Emily Yao `eIX*R
