【P2】Report on P2 Dec 09 sitting —— Emily Yao (5&"Y?#o,
Report on P2 Dec 09 sitting Z5A<T C/:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8t! "K_Mkx
Question 1 Consolidated statement of financial position 50 marks q'tT)IgD
Professional and ethical behavior Q pq0j^\
Question 2 Impairment of assets 2 25 marks l !v#6#iq
Question 3 Revenue recognition 25 marks _Tz!~z
Measurement of financial liability m=V2xoMw6
Events after the reporting period t+ ]+Gn
Inventory valuation - lower of cost and NRV E@KK\m
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Jointly controlled entity WcFZRy-erc
Accounting for entity 'QU ? O[CH
Decommissioning cost
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Jointly controlled assets 7F\g3^ z9`
Asset definition t:7jlD!d
Question 4 Financial instrument 25 marks lc7]=,qyF
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. +\chHOsw
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. d M$S|, H
考题1 ZT#G:a
(a)部分考到的主要的知识点为: nE84W$\
Business combination achieved in stages - subsidiary to subsidiary bT}WJ2}
Disposals - where control is retained
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- subsidiary to associate {r )M@@[
Goodwill (full value method) 9nE%r\H
Intangible assets NQ!F`
Investment property o ++ Hdvai
Provisions L6.R?4B
Foreign transaction +qec>ALAg
考生容易出错误的地方会出项在一下几方面: x;Q2/YZ#
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. PYe>`X?
2. Whether to recognize provision for restructuring. v*LL7b0 A
3. Calculation of retained earnings due to large amount of adjustments. ?}>tfDu'
考题2 H@:@zD!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. [tN/}_]
考题3 l-rnDl
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. 8J0tya"z
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }1wuH
考题4 V*~5*OwB
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. we9AB_y
—— By P2 Lecture Emily Yao zqkmsFH{
