【P2】Report on P2 Dec 09 sitting —— Emily Yao }Y=X{3+~.
Report on P2 Dec 09 sitting +*')0I
09年12月P2 Corporate reporting 的考题结构和相关知识点为: "Ei' FM
Question 1 Consolidated statement of financial position 50 marks 4r- CF#o
Professional and ethical behavior tm#[.
Question 2 Impairment of assets 2 25 marks )C^@U&h&
Question 3 Revenue recognition 25 marks bPL.8hX
Measurement of financial liability #FwTV@
Events after the reporting period W02t6 DW
Inventory valuation - lower of cost and NRV X[;-SXq
Jointly controlled entity ySP%i6!au
Accounting for entity tT` { xM
Decommissioning cost 8IQ qDEY^
Jointly controlled assets :%2uZ/cG(
Asset definition Ce.*yO<-
Question 4 Financial instrument 25 marks v*3tqT(%
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. !gX(Vh*k
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. |j w{7\+
考题1 Pgh)+>ON
(a)部分考到的主要的知识点为: y M`Q VO!;
Business combination achieved in stages - subsidiary to subsidiary ])v
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Disposals - where control is retained _2 Hehw
- subsidiary to associate s^lm
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Goodwill (full value method) @Z[XV"w|
Intangible assets 7c>{og6
Investment property (V:)`A_-
Provisions 9X ^D(
Foreign transaction X6 SqOb\(a
考生容易出错误的地方会出项在一下几方面: !IAd.<,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. gg+!e#-X
2. Whether to recognize provision for restructuring. dkI(&/
3. Calculation of retained earnings due to large amount of adjustments. +T*]!9%<`:
考题2 t}m"rMbt
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. 9zac[t no
考题3 'j oE-{
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. /vrjg)fer
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <
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考题4 Ew$-,KC[
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. L PK[
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—— By P2 Lecture Emily Yao em, j>qp
