【P2】Report on P2 Dec 09 sitting —— Emily Yao b&4JHyleF
Report on P2 Dec 09 sitting Whp`\E< <
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Akc
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Question 1 Consolidated statement of financial position 50 marks V6_":L"!
Professional and ethical behavior L >"O[ @
Question 2 Impairment of assets 2 25 marks ??P\v0E
Question 3 Revenue recognition 25 marks
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Measurement of financial liability 3WwCo.q;m
Events after the reporting period d/Wp>A@dob
Inventory valuation - lower of cost and NRV F @Wi[ K
Jointly controlled entity /9P7;1?
Accounting for entity K h&a# ~c
Decommissioning cost 33hP/p%
Jointly controlled assets !@ AnwV]
Asset definition t0:~BYXu
Question 4 Financial instrument 25 marks
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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. !l . ^]|
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. 7s :cg
考题1 '?{L
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(a)部分考到的主要的知识点为: 8zJye6f;l
Business combination achieved in stages - subsidiary to subsidiary u^VQwu6?G
Disposals - where control is retained =PjdL3 2
- subsidiary to associate S|yDGT 1
Goodwill (full value method) y=SpIbn{
Intangible assets wb]Z4/j#
Investment property @_W
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Provisions .)F Fl
Foreign transaction `V glE?M
考生容易出错误的地方会出项在一下几方面: G(hnrRxn
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4}YHg&@\d%
2. Whether to recognize provision for restructuring. 8N#.@\'kz.
3. Calculation of retained earnings due to large amount of adjustments. iy_3#x5>
考题2 a][T
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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. Ac
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考题3 [e:ccm
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. Zjc
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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. $V_w4!:Q
考题4 \C1`F [d_
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. 8D^ iQ BA
—— By P2 Lecture Emily Yao }72 +i
