【P2】Report on P2 Dec 09 sitting —— Emily Yao oQ# 8nu{k
Report on P2 Dec 09 sitting RZ7@cQY
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ys~x $
Question 1 Consolidated statement of financial position 50 marks Dj +f]~
Professional and ethical behavior `]X>V,
Question 2 Impairment of assets 2 25 marks ..qCPlK;
Question 3 Revenue recognition 25 marks :>*7=q=
Measurement of financial liability JO;Uus{?
Events after the reporting period 9my^
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Inventory valuation - lower of cost and NRV yw!{MO
Jointly controlled entity Fp:'M X
Accounting for entity E3i4=!Y
Decommissioning cost Zh,71Umz
Jointly controlled assets ,^:.dFH6
Asset definition <m m [S
Question 4 Financial instrument 25 marks z}@7'_iJ
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. YN,A )w:]
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. ZEQ Ex]Y
考题1 VnzZTG s
(a)部分考到的主要的知识点为: RpK@?[4s
Business combination achieved in stages - subsidiary to subsidiary g*Phv|kI
Disposals - where control is retained rZF*q2?
- subsidiary to associate
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Goodwill (full value method) g
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Intangible assets <UI
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Investment property > V937
Provisions %$I;{ -LD
Foreign transaction ?(PKeq6
考生容易出错误的地方会出项在一下几方面: Nl/dX-I
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 6mE\OS-I
2. Whether to recognize provision for restructuring. S 5U; #H
3. Calculation of retained earnings due to large amount of adjustments. ebq4g387X
考题2 ;*N5Y}?j'
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. XuTD\g 3)
考题3 5bIw?%dk(
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. C+]I@Go'Tk
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. #ABCDi={zA
考题4 mR~&)QBP.
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. =-T]3!
—— By P2 Lecture Emily Yao
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