【P2】Report on P2 Dec 09 sitting —— Emily Yao 0:jsV|5B8
Report on P2 Dec 09 sitting PMQb\%iE"
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }tu4z+T 2
Question 1 Consolidated statement of financial position 50 marks s
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Professional and ethical behavior 7 5<el.'H
Question 2 Impairment of assets 2 25 marks |I(%7 K
Question 3 Revenue recognition 25 marks i:;$oT
Measurement of financial liability $4sA nu]
Events after the reporting period $vz_%Y
Inventory valuation - lower of cost and NRV z"9aAytd
Jointly controlled entity =%xIjxYl
Accounting for entity W%=Z dm
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Decommissioning cost 3Nc'3NPQ'
Jointly controlled assets rYD']%2
Asset definition 7 (H ?k
Question 4 Financial instrument 25 marks C"k2<IE
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. GpScc'a7
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. ixg\[5.Q+
考题1 87R %ke
(a)部分考到的主要的知识点为: =7#
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Business combination achieved in stages - subsidiary to subsidiary Hi$#!OU
Disposals - where control is retained }F~f&<GX6
- subsidiary to associate \m@] G3=]
Goodwill (full value method) /@6E3lh S
Intangible assets Q=^ktKMeR
Investment property '
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Provisions xP XoJN
Foreign transaction U<K|jsFo
考生容易出错误的地方会出项在一下几方面: 5aa}FdUq
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. /5&3WG&<u
3. Calculation of retained earnings due to large amount of adjustments. O 0Vn";Q 4
考题2 l#
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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. 2*N&q|ED
考题3 /j`i/Ha1
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. ,G/\@x%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. pM1=U F
考题4 cb\jrbj6
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. 9yO{JgKA
—— By P2 Lecture Emily Yao 3csm`JVK
