【P2】Report on P2 Dec 09 sitting —— Emily Yao ]j& Fb P)3
Report on P2 Dec 09 sitting Sk8%(JD7
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y#]}5gJ
Question 1 Consolidated statement of financial position 50 marks gB(9vhj $
Professional and ethical behavior &mh Ln4^
Question 2 Impairment of assets 2 25 marks 0zeUP {MQ
Question 3 Revenue recognition 25 marks 2}^+ ]5
Measurement of financial liability 5a=nF9/
Events after the reporting period a`7%A H)
Inventory valuation - lower of cost and NRV f !5F]qP>-
Jointly controlled entity e Q $N:]
Accounting for entity
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Decommissioning cost [X; >*-
Jointly controlled assets B
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Asset definition &g*klt'B
Question 4 Financial instrument 25 marks OI~}e,[2z
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. ^ 4+r*YvcM
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. E;9Z\?P
考题1 4Z*|Dsw
(a)部分考到的主要的知识点为: OZG0AX+=#
Business combination achieved in stages - subsidiary to subsidiary QZ?d2PC=>?
Disposals - where control is retained |}Q( F+cL
- subsidiary to associate ows^W8-w
Goodwill (full value method) h]qT1( I
Intangible assets 'KSa8;:=C
Investment property S,lxM,DL&
Provisions / Z:N8e
Foreign transaction v#zPH5xo
考生容易出错误的地方会出项在一下几方面: hQJo ~'W=
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >W'j9+Va
2. Whether to recognize provision for restructuring. =KV@&Y^x4
3. Calculation of retained earnings due to large amount of adjustments. ; vMn/
考题2 W3^.5I
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. mn. `qfMh
考题3 !;i*\
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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. .%_)*NUZ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. u2 7S %2P
考题4 Z )NrhJC
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. G=1m] >I8
—— By P2 Lecture Emily Yao 26M~<Ic
