【P2】Report on P2 Dec 09 sitting —— Emily Yao CwM 1
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Report on P2 Dec 09 sitting X2|&\G9c
09年12月P2 Corporate reporting 的考题结构和相关知识点为: w5 #;Lm
Question 1 Consolidated statement of financial position 50 marks - lqD
Professional and ethical behavior 5dX /<
Question 2 Impairment of assets 2 25 marks {%_D> y
Question 3 Revenue recognition 25 marks n-9a 0_{k
Measurement of financial liability pocXQEg$]
Events after the reporting period Yl&bv#[z
Inventory valuation - lower of cost and NRV @Q7^caG
Jointly controlled entity b t*
Accounting for entity :9DyABK=Cv
Decommissioning cost 4T6 : C?V
Jointly controlled assets Co,?<v=Ll
Asset definition X?YT>+g;
Question 4 Financial instrument 25 marks j0^ 1BVcj
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Q@"}v_r4
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. cA+T-A]
考题1 [!C!R$AMa
(a)部分考到的主要的知识点为: Q4Nut
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained 27 i-B\r
- subsidiary to associate ;eJ|) *
Goodwill (full value method) riF-9
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Intangible assets p"7]zq]'
Investment property ^ M1jv(
Provisions D9 Mst6
Foreign transaction {
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考生容易出错误的地方会出项在一下几方面: *~~J1.ja>
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. K8 /jfm
2. Whether to recognize provision for restructuring. L#?m
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3. Calculation of retained earnings due to large amount of adjustments. k]A =Q
考题2 3&I 3ViAH
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. T_q M@/ f
考题3 GTi=VSGqF
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. @
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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. .F'Cb)Z
考题4 s
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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. ' pyIMB?x
—— By P2 Lecture Emily Yao 6B]i}nFH{+
