【P2】Report on P2 Dec 09 sitting —— Emily Yao U6t>UE6k
Report on P2 Dec 09 sitting Nz'fM daX,
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %d c=Q SL
Question 1 Consolidated statement of financial position 50 marks _
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Professional and ethical behavior ?xWO>#/
Question 2 Impairment of assets 2 25 marks NoB)tAvw
Question 3 Revenue recognition 25 marks \xlelsmB*
Measurement of financial liability Bk_23ygO_
Events after the reporting period _K<H*R
Inventory valuation - lower of cost and NRV W;4rhZEgd
Jointly controlled entity _/;vsQB
Accounting for entity Sb+^~ M
Decommissioning cost 6ey{+8
Jointly controlled assets Cvr y8B
Asset definition -y|>#`T/
Question 4 Financial instrument 25 marks zR_ "
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. 3yX^
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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. n0bm 'qw
考题1 ] 0p]
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(a)部分考到的主要的知识点为: j^;f {0f
Business combination achieved in stages - subsidiary to subsidiary Za_w@o
Disposals - where control is retained 0ft 81RK
- subsidiary to associate fd! bs*\X
Goodwill (full value method) s
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Intangible assets 2w_ [c.
Investment property O`j1~o<{
Provisions `d2
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Foreign transaction mM0VUSy
考生容易出错误的地方会出项在一下几方面: 8s16yuM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #Z#rOh
2. Whether to recognize provision for restructuring. "yJFb=Xdq
3. Calculation of retained earnings due to large amount of adjustments. Rsd~
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考题2 H(Pzo+k*
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. O_OgTa
考题3 8JYU1E w
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. [U'I3x,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. f8 E,.$>
考题4 `v? XFwnV`
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. $ha,DlN
—— By P2 Lecture Emily Yao hGh91c;4
