【P2】Report on P2 Dec 09 sitting —— Emily Yao D*!UB5<>/t
Report on P2 Dec 09 sitting cO&(&*J r
09年12月P2 Corporate reporting 的考题结构和相关知识点为: q+KGQ*
Question 1 Consolidated statement of financial position 50 marks f
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Professional and ethical behavior Ne 2tfiI`
Question 2 Impairment of assets 2 25 marks =vd9mb-
Question 3 Revenue recognition 25 marks Q1cM{$}M
Measurement of financial liability GmjTxNU@
Events after the reporting period Q+Sx5JUR~
Inventory valuation - lower of cost and NRV 6RA4@bI G
Jointly controlled entity !Z
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Accounting for entity 5,i0 QT"
Decommissioning cost xI'sprNa_1
Jointly controlled assets E41ay:duAl
Asset definition 1FkS$ j8:
Question 4 Financial instrument 25 marks qs9q{n-Aj
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. W8@o7svrh
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. v;%>F)I
考题1 2YS1%<-g*
(a)部分考到的主要的知识点为: X,ES=J0
Business combination achieved in stages - subsidiary to subsidiary R#K,/b%SV
Disposals - where control is retained B7y^ )/
- subsidiary to associate xcVF0%wVC
Goodwill (full value method) z 2/E ?$(
Intangible assets Je mB[
Investment property I1J/de,u
Provisions >[$ j(k^
Foreign transaction '}F=U(!
考生容易出错误的地方会出项在一下几方面: 2@W'q=+0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Cyn_ UE
2. Whether to recognize provision for restructuring. +\Zr\fOe|%
3. Calculation of retained earnings due to large amount of adjustments. AW\#)Em
考题2 D|8Pe{`
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. NFAjh?#
考题3 gwAZ 2w
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. { Rd){ky@
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 'yIz<o
考题4 a7Xa3 vlpO
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. h#e((j3-2Z
—— By P2 Lecture Emily Yao 1kX>sajp~
