【P2】Report on P2 Dec 09 sitting —— Emily Yao bOY<C%;C
Report on P2 Dec 09 sitting iJ7?6 )\
09年12月P2 Corporate reporting 的考题结构和相关知识点为: i&%/]Nq
Question 1 Consolidated statement of financial position 50 marks t V]BcDp
Professional and ethical behavior Q\! 0V@$
Question 2 Impairment of assets 2 25 marks ,hg gmzA~
Question 3 Revenue recognition 25 marks =9LeFrz
Measurement of financial liability qaj~q(j~ C
Events after the reporting period G"xa"hGF
Inventory valuation - lower of cost and NRV fw[Z7`\Q5
Jointly controlled entity qYwEPGa\
Accounting for entity m4 :|
Decommissioning cost xe=/T# %
Jointly controlled assets [r)Hm/_=|U
Asset definition XSw!_d
Question 4 Financial instrument 25 marks V~9s+>
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. C2Pw;iK_t
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. _Di";fe?
考题1 52zD!(
(a)部分考到的主要的知识点为: 2a\?Q|1C
Business combination achieved in stages - subsidiary to subsidiary byyzXRO;
Disposals - where control is retained l9zkx'xt.-
- subsidiary to associate *h H\H
Goodwill (full value method) |z5`h
Intangible assets 9"jhS0M
Investment property e*zt;SR
Provisions L^7"I 4=(D
Foreign transaction >~D-\,d|f
考生容易出错误的地方会出项在一下几方面: ]P5|V4FXo
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7Zf
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2. Whether to recognize provision for restructuring. 8
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3. Calculation of retained earnings due to large amount of adjustments. $;1T P|
考题2 3 ~r>G
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. AW X Bk+
考题3 C
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. Jxq;Uu9
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8ph*S&H
考题4 hm&cRehU
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. ` !JcQ' u
—— By P2 Lecture Emily Yao h" /y$
