【P2】Report on P2 Dec 09 sitting —— Emily Yao R8O<} >3a
Report on P2 Dec 09 sitting I `p44}D3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: `61 VP-r
Question 1 Consolidated statement of financial position 50 marks #oJ9BgDry
Professional and ethical behavior 3Akb|r
Question 2 Impairment of assets 2 25 marks Z!^iPB0~D
Question 3 Revenue recognition 25 marks VL7zU->
Measurement of financial liability J[RQF54qA{
Events after the reporting period F~)xZN3=
Inventory valuation - lower of cost and NRV b6R0za
Jointly controlled entity +.b~2 K1
Accounting for entity .'L@$]!G
Decommissioning cost H:a(& Zb
Jointly controlled assets P;mmK&&
Asset definition [ [LCEw
Question 4 Financial instrument 25 marks MpG Wt#
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. J:M^oA'N:>
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.
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考题1 fW <qp
(a)部分考到的主要的知识点为: &HT
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Business combination achieved in stages - subsidiary to subsidiary w3fi 2B&q
Disposals - where control is retained ~,m6g&>R
- subsidiary to associate _ N.ZpKVu
Goodwill (full value method) f
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Intangible assets i [
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Investment property *-Z JF6
Provisions ^#vWdOlt
Foreign transaction "Do9gW
考生容易出错误的地方会出项在一下几方面: +wS?Z5%mU
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Y[
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2. Whether to recognize provision for restructuring. \; $j
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3. Calculation of retained earnings due to large amount of adjustments. 0 \ &4?
考题2 f t?J|A G
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 2 {|
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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. ` ~VV1
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. yLipu
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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. nhiCV>@y
—— By P2 Lecture Emily Yao s-3vp
