【P2】Report on P2 Dec 09 sitting —— Emily Yao {oc igR 0
Report on P2 Dec 09 sitting c _a Z{S
09年12月P2 Corporate reporting 的考题结构和相关知识点为: !US d9
Question 1 Consolidated statement of financial position 50 marks 8[r9HC
Professional and ethical behavior (,^*So/
Question 2 Impairment of assets 2 25 marks b'MSkEiQG
Question 3 Revenue recognition 25 marks q~CA0AR
Measurement of financial liability 26X+
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Events after the reporting period #HS]NA|e@
Inventory valuation - lower of cost and NRV PH"h
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Jointly controlled entity D7Y)?Z5A;
Accounting for entity
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Decommissioning cost
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Jointly controlled assets {G <kA(Lm
Asset definition KH\b_>wU2
Question 4 Financial instrument 25 marks 1@u2im-O
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. go+Q~NV
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. A:(*y
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考题1 hTP:[w)
(a)部分考到的主要的知识点为: + <,gB $j
Business combination achieved in stages - subsidiary to subsidiary Ii7QJ:^
Disposals - where control is retained G-9iowS/A
- subsidiary to associate .2J
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Goodwill (full value method) JS}{ %(B
Intangible assets -{^}"N
Investment property Ax !+P\\2~
Provisions Y#!h9F
Foreign transaction +[SgO}sF
考生容易出错误的地方会出项在一下几方面: /1?R?N2>0
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. cyxuK *x<
2. Whether to recognize provision for restructuring. 0%!rx{f#\
3. Calculation of retained earnings due to large amount of adjustments. kB5.(O
考题2 $gBd <N9|c
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Y(.OF
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考题3 2Z20E$Cb
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. f |u#2!7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q80 S[au
考题4 NEa>\K<\
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. D&HV6#
—— By P2 Lecture Emily Yao hzk6rYg1
