【P2】Report on P2 Dec 09 sitting —— Emily Yao &8_#hne_
Report on P2 Dec 09 sitting ,w b|?>Y
09年12月P2 Corporate reporting 的考题结构和相关知识点为: v(Zi;?c
Question 1 Consolidated statement of financial position 50 marks yzM+28}L<I
Professional and ethical behavior 1u S>{M
Question 2 Impairment of assets 2 25 marks +^&v5[$R
Question 3 Revenue recognition 25 marks Vw;ldEdx
Measurement of financial liability E][{RTs
Events after the reporting period |n6
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Inventory valuation - lower of cost and NRV m oJT8tb
Jointly controlled entity o"ah\"#el
Accounting for entity )`+@j.75
Decommissioning cost ?# EXG
Jointly controlled assets dj'8x48H2W
Asset definition j_a~)o-p
Question 4 Financial instrument 25 marks | 8L`osg
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. C"Y]W-Mgg
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. cVHE}0Xd(
考题1 |gRgQGeB
(a)部分考到的主要的知识点为: ]20 "la5
Business combination achieved in stages - subsidiary to subsidiary ">vYEkZ3
Disposals - where control is retained Y
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- subsidiary to associate 2eR+dT
Goodwill (full value method) =@jM x^A"
Intangible assets aEqI51I
Investment property 97))'gC
Provisions i(f;'fb*
Foreign transaction !E:Vn *k;
考生容易出错误的地方会出项在一下几方面: CpqSn/
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }
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2. Whether to recognize provision for restructuring. =E~5&W7
3. Calculation of retained earnings due to large amount of adjustments. ]z q_gV8k
考题2 vsz^B
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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. FqUt uN
考题3 eZod}~J8
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. ^.1VhTB
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. C.B}Py+
考题4 )< a 8a@
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. 6u, 0y$3
—— By P2 Lecture Emily Yao ,8o*!(uO2
