【P2】Report on P2 Dec 09 sitting —— Emily Yao E`<ou_0N@q
Report on P2 Dec 09 sitting A~lc`m-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6-0sBB9=u
Question 1 Consolidated statement of financial position 50 marks ZoSyc--Bv
Professional and ethical behavior 0fn*;f8{XJ
Question 2 Impairment of assets 2 25 marks q-ko)]
Question 3 Revenue recognition 25 marks 'Cz*p,
Measurement of financial liability &q9= 0So4\
Events after the reporting period nk7>iK!i
Inventory valuation - lower of cost and NRV Zq<j}vVJ
Jointly controlled entity `9+R]C]z8
Accounting for entity N)AlQ'Lwx
Decommissioning cost wfpl]d!
Jointly controlled assets 5]upfC6
Asset definition VJT /9O)Z|
Question 4 Financial instrument 25 marks XWQ `]m)
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. R=&-nC5e
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. k?TZY|_
考题1 x[Hx.G}5+
(a)部分考到的主要的知识点为: 0t}v@-abU
Business combination achieved in stages - subsidiary to subsidiary F:q8.^HTJ
Disposals - where control is retained U]_WX(4 @
- subsidiary to associate 19c_=$mV
Goodwill (full value method) _aF8Us
Intangible assets }+G5i_ a
Investment property ,(zV~-:9
Provisions @ =~k[o
Foreign transaction *78c2`)[
考生容易出错误的地方会出项在一下几方面: D7JrGaF{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _q4O2F x0
2. Whether to recognize provision for restructuring. `
O%nDry
3. Calculation of retained earnings due to large amount of adjustments. a:`<=^:4,
考题2 m H0OW
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ~:o$}`mW
考题3 D}lqd Ja
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. iLN UydiS
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. s-+-?$K
考题4 C ;K+ITlJ
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. . %e>>U>F
—— By P2 Lecture Emily Yao q5= ,\S3=
