【P2】Report on P2 Dec 09 sitting —— Emily Yao :9|\Z|S(I
Report on P2 Dec 09 sitting FAsFjRS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: q%Yn;g|_
Question 1 Consolidated statement of financial position 50 marks bD ^b
Professional and ethical behavior wE]K~y!`
Question 2 Impairment of assets 2 25 marks Wp)*Mbq@
Question 3 Revenue recognition 25 marks *v
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Measurement of financial liability "ZwKk
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Events after the reporting period \C,p
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Inventory valuation - lower of cost and NRV PjKEC N
Jointly controlled entity |`TgX@,#9
Accounting for entity t.p~\
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Decommissioning cost ntFT>g{
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Jointly controlled assets _>+8og/%@
Asset definition c;?fM X
Question 4 Financial instrument 25 marks +N`u a
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. U*3J+Y
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. d?wc*N3
考题1 -m
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(a)部分考到的主要的知识点为: 2i;7{7
Business combination achieved in stages - subsidiary to subsidiary jhu 07HX_
Disposals - where control is retained Rk!X]-`=
- subsidiary to associate w| `h[/,
Goodwill (full value method) [AMAa]^
Intangible assets ApBWuXp|u
Investment property s\!>"J bAQ
Provisions BTgG4F/)
Foreign transaction # Cpd9|
考生容易出错误的地方会出项在一下几方面: mKr h[nA
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (T`E!A0I\?
2. Whether to recognize provision for restructuring. *g?Po+ef%
3. Calculation of retained earnings due to large amount of adjustments. ls@i".[
考题2 ZKHG !`X0
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. *na?n2Yzt
考题3 O nQdq^UB
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. _XCOSomL`
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. [ 8tL "G6s
考题4 $9Hcdb
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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. RuII!}*
—— By P2 Lecture Emily Yao Pj}6 6.
