【P2】Report on P2 Dec 09 sitting —— Emily Yao l)y$c}U
Report on P2 Dec 09 sitting /)I:C z/f
09年12月P2 Corporate reporting 的考题结构和相关知识点为: y\-f{I
Question 1 Consolidated statement of financial position 50 marks i,HafY
Professional and ethical behavior 7/*Q?ic
Question 2 Impairment of assets 2 25 marks vbT"}+^Sh
Question 3 Revenue recognition 25 marks |+Gv) Rvp
Measurement of financial liability xj 6ht/qq
Events after the reporting period 5 :O7c Br
Inventory valuation - lower of cost and NRV
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Jointly controlled entity E`vCY hf{
Accounting for entity xWkCP2$?P
Decommissioning cost :
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Jointly controlled assets TI
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Asset definition V % k #M
Question 4 Financial instrument 25 marks uJ:'<dJ
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. y&8' V \
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. j2GO ZKy
考题1 H/!_D f
(a)部分考到的主要的知识点为: aLr\Uq,83
Business combination achieved in stages - subsidiary to subsidiary .hI3Uv8[
Disposals - where control is retained [UO?L2$&
- subsidiary to associate ;O7Cahd F
Goodwill (full value method) TR2X' `:O
Intangible assets "#7~}Z B
Investment property "4W@p'
Provisions ]ZJu
Foreign transaction s )_Xj`Q#
考生容易出错误的地方会出项在一下几方面: tK9_]663
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. K_\fO|<k
2. Whether to recognize provision for restructuring. ` fw:
3. Calculation of retained earnings due to large amount of adjustments. C.SG m
考题2 q ld2<W
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. lPcp 1 7U
考题3 t
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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. SplE
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8m? 9?OV5
考题4 5sbMp;ZM
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. l2>ka~
—— By P2 Lecture Emily Yao (r8R
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