【P2】Report on P2 Dec 09 sitting —— Emily Yao *u},(4Qf
Report on P2 Dec 09 sitting )lG}B U.
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Od ! )MQ*,
Question 1 Consolidated statement of financial position 50 marks Rl? 1|$ %
Professional and ethical behavior 2j s/>L0
Question 2 Impairment of assets 2 25 marks p{Lrv%-j
Question 3 Revenue recognition 25 marks L!}!k N:?
Measurement of financial liability wWl ?c
Events after the reporting period btW#ebm
Inventory valuation - lower of cost and NRV jSI1tW8
Jointly controlled entity (?z?/4>7<
Accounting for entity R{g=
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Decommissioning cost A8%
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Jointly controlled assets
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Asset definition X ZE(& (s
Question 4 Financial instrument 25 marks )OI}IWDl
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. .p[u IRd`
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. &g :(
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考题1 8eXe b|?J
(a)部分考到的主要的知识点为: lC5zqyG
Business combination achieved in stages - subsidiary to subsidiary _XZ
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Disposals - where control is retained 1eI*.pt
- subsidiary to associate 9Yt|Wj
Goodwill (full value method) kV'zA F
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Intangible assets N :`_Vl
Investment property Phn^0 iF
Provisions 6z\!lOVjb
Foreign transaction 9D3W _eIc
考生容易出错误的地方会出项在一下几方面: .j4y0dh33
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. @)pC3Vi^
2. Whether to recognize provision for restructuring. \K$\-]N+
3. Calculation of retained earnings due to large amount of adjustments. [2@:jLth=
考题2 "6U0
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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.
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考题3 e{x>u(
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. mP)bOAU
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. KI9Pw]]{-
考题4 Ag8/%a~(
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. >CvhTrPI
—— By P2 Lecture Emily Yao K|%Am4
