【P2】Report on P2 Dec 09 sitting —— Emily Yao PJ]];MQ
Report on P2 Dec 09 sitting 2q3+0Et8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: iz8Bf;
Question 1 Consolidated statement of financial position 50 marks P
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Professional and ethical behavior BybW)+~
Question 2 Impairment of assets 2 25 marks S {;sUGcu
Question 3 Revenue recognition 25 marks k 8UO9r[
Measurement of financial liability >#hO).`C
Events after the reporting period }._eIx"
Inventory valuation - lower of cost and NRV `S6x<J&T\/
Jointly controlled entity RRRCS]y7$t
Accounting for entity T(f/ ?_%
Decommissioning cost K[ (NTp $E
Jointly controlled assets B$b +Ymu
Asset definition AWP"b?
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Question 4 Financial instrument 25 marks oASY7k_3
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. =R #Qx ,
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. ep2k%?CX 1
考题1 Z @^9PQG$
(a)部分考到的主要的知识点为: POvP]G9'"
Business combination achieved in stages - subsidiary to subsidiary RLb KD>
Disposals - where control is retained n^z]q;IN2.
- subsidiary to associate ``ou/Z
Goodwill (full value method) @&X|5p"[g
Intangible assets U<CTubF
Investment property a"FCZ.O1
Provisions a4XU?-sUh
Foreign transaction xZ6~Ma 2z
考生容易出错误的地方会出项在一下几方面: (vb
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. LG<J;&41~S
2. Whether to recognize provision for restructuring. 5[A@ gw0u
3. Calculation of retained earnings due to large amount of adjustments. T (t+
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考题2 4<% *E{`
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. oW<5|FaN
考题3 5qr'.m
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. MrDc$p W G
考题4 i (iXD
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. 5\e9@1Rc
—— By P2 Lecture Emily Yao So0f)`A
