【P2】Report on P2 Dec 09 sitting —— Emily Yao #{
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Report on P2 Dec 09 sitting QdW%5lM+
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 5&9(d_#H
Question 1 Consolidated statement of financial position 50 marks zRE7 w:
Professional and ethical behavior !^
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Question 2 Impairment of assets 2 25 marks A<.Q&4jb
Question 3 Revenue recognition 25 marks ? ! 1uw
Measurement of financial liability m/ 6oQ
Events after the reporting period HZK0Ldf
Inventory valuation - lower of cost and NRV Cq(Xa-
Jointly controlled entity 1@nR.v "$
Accounting for entity TyBNRnkt
Decommissioning cost J0=`n (48B
Jointly controlled assets BgpJ;D +N4
Asset definition y6PAX
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Question 4 Financial instrument 25 marks fn
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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. jZ{
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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. Gg
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考题1 )7i?8XiSZF
(a)部分考到的主要的知识点为: l
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Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained ka>RAr J
- subsidiary to associate Dh9-~}sW'
Goodwill (full value method) M"9
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Intangible assets *UyV@
Investment property "r KIXy
Provisions n~)Y% xe[U
Foreign transaction )$]+R?v
考生容易出错误的地方会出项在一下几方面: vSnb>z1
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mJsYY,b8
2. Whether to recognize provision for restructuring. %DV@ 2rC<
3. Calculation of retained earnings due to large amount of adjustments. e:,.-Kvzp`
考题2 ?D\%Z Xo
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. Czci6 Lz
考题3 Kq S
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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. " pWdz}!
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. V.-?aXQ *
考题4 no/]Me!j=
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.
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—— By P2 Lecture Emily Yao
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