【P2】Report on P2 Dec 09 sitting —— Emily Yao p1gX4t]%}a
Report on P2 Dec 09 sitting \V-
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7<'i #E~
Question 1 Consolidated statement of financial position 50 marks hA1hE?c `
Professional and ethical behavior xjk|O;ak
Question 2 Impairment of assets 2 25 marks 86 /i~s
Question 3 Revenue recognition 25 marks 0]w[wc
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Measurement of financial liability #cF8)GC
Events after the reporting period Py0 i%pZ
Inventory valuation - lower of cost and NRV x 4A~MuGU
Jointly controlled entity ./*,
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Accounting for entity ; Kb[UZ 1
Decommissioning cost k<";t
Jointly controlled assets +/lj~5 :y
Asset definition eKti+n.
Question 4 Financial instrument 25 marks F T
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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. Gz5@1CF
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. f#Oz("d
考题1 x]
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(a)部分考到的主要的知识点为: $"n)C
Business combination achieved in stages - subsidiary to subsidiary iKH T
Disposals - where control is retained 19{?w6G<k
- subsidiary to associate G:ngio]G0
Goodwill (full value method) qa`(,iN
Intangible assets aYCzb7
Investment property ^X'7>{7Io
Provisions MW@b ;=(
Foreign transaction x(N} ^Hu
考生容易出错误的地方会出项在一下几方面: ^M5uLm-_s
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. )g^Ewzy^X
2. Whether to recognize provision for restructuring. !e"m*S.(6{
3. Calculation of retained earnings due to large amount of adjustments. (lsod#wEMg
考题2 l8lR 5<
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. cDyC&} :f
考题3 #@"rp]1xv
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. %D0Ws9:|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /[dAgxL
考题4 :%]R x&08
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. %--5bwZi
—— By P2 Lecture Emily Yao (Sp~+#XnF
