【P2】Report on P2 Dec 09 sitting —— Emily Yao ]|8 *l]o
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Report on P2 Dec 09 sitting os[i
09年12月P2 Corporate reporting 的考题结构和相关知识点为: jBr3Ay@<
Question 1 Consolidated statement of financial position 50 marks k
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Professional and ethical behavior =`EVg>+^
Question 2 Impairment of assets 2 25 marks l\6.f_
Question 3 Revenue recognition 25 marks __Egr@
Measurement of financial liability 4<btWbk5u*
Events after the reporting period z{ (c-7*
Inventory valuation - lower of cost and NRV WqRaD=R->;
Jointly controlled entity QD*\zB
Accounting for entity g0M/Sv
Decommissioning cost g 0 k{b
Jointly controlled assets O_P8OA#|
Asset definition W 61nJ7@
Question 4 Financial instrument 25 marks y{9<>28
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. %df[8eX {
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. &`B
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考题1 {(5M)|>
(a)部分考到的主要的知识点为: 5e
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Business combination achieved in stages - subsidiary to subsidiary f^[u70c82
Disposals - where control is retained MT^krv(G
- subsidiary to associate t@cImmh\T
Goodwill (full value method) H|8i|vbi
Intangible assets C<E;f]d
Investment property w= x
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Provisions P"s7}cl
Foreign transaction 2 8,g 'k!
考生容易出错误的地方会出项在一下几方面: 8z`Ne(h;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Eemk2>iP?
2. Whether to recognize provision for restructuring. & d 6
3. Calculation of retained earnings due to large amount of adjustments. p I
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考题2 #vPf$y6jCI
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. u;/<uV3
考题3 AkX8v66:
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. aMO+ y91Y(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0#!Z1:Y
考题4 yL"pzD`[H
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. v]U0@#/p
—— By P2 Lecture Emily Yao _8s1Wh G
