【P2】Report on P2 Dec 09 sitting —— Emily Yao Uzd\#edxJ
Report on P2 Dec 09 sitting $Z ^HI
09年12月P2 Corporate reporting 的考题结构和相关知识点为: $F8 6Dwd
Question 1 Consolidated statement of financial position 50 marks . xdSUe
Professional and ethical behavior $v+t ~b
Question 2 Impairment of assets 2 25 marks : w 4Sba3
Question 3 Revenue recognition 25 marks giz#(61j^
Measurement of financial liability | 0/~7l
Events after the reporting period E 14Dq#L
Inventory valuation - lower of cost and NRV
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Jointly controlled entity =`6_{<&
Accounting for entity m%km@G $
Decommissioning cost G FBku^pi
Jointly controlled assets (lVHKg&U[
Asset definition 7{e*isV
Question 4 Financial instrument 25 marks .`K<Iug1
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. Ox1#}7`0>
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. 2hI|] p
考题1 X,8 ]g.<
(a)部分考到的主要的知识点为: V}kQXz"9
Business combination achieved in stages - subsidiary to subsidiary _}-Ed,.=
Disposals - where control is retained $Y5m"wySZ
- subsidiary to associate i>68gfx
Goodwill (full value method) K=82fF(-
Intangible assets .d>TU bR;
Investment property L) ]|\|
Provisions B#K{Y$!v
Foreign transaction yk| < P\
考生容易出错误的地方会出项在一下几方面: N8^ AH8l
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. P6ztP$M(
2. Whether to recognize provision for restructuring. 69$[yt>KYz
3. Calculation of retained earnings due to large amount of adjustments. OWRT6R4v
考题2 CQx#Xp>=s
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. zg2}R4h
考题3 +bw>9VmG
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. Bqd'2HQd
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $ RDwy)9
考题4 2\p8U#
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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. vP{22P
—— By P2 Lecture Emily Yao Ej]: j8^W
