【P2】Report on P2 Dec 09 sitting —— Emily Yao Cg!^S(U4
Report on P2 Dec 09 sitting ?o[L7JI
09年12月P2 Corporate reporting 的考题结构和相关知识点为: MZv \ C
Question 1 Consolidated statement of financial position 50 marks S~
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Professional and ethical behavior p!W[X%`)
Question 2 Impairment of assets 2 25 marks 1BTIJ G w
Question 3 Revenue recognition 25 marks 6
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Measurement of financial liability U G[e//m
Events after the reporting period -50AX1h31:
Inventory valuation - lower of cost and NRV & ITuyGmF
Jointly controlled entity ..KwTf
Accounting for entity 6*XM7'n
Decommissioning cost ;")A{t X2
Jointly controlled assets p1O6+ hRio
Asset definition U/w. M_S
Question 4 Financial instrument 25 marks \2X$C#8E
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. v}uJtBG(
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. n2ndjE$
考题1 P-Su
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(a)部分考到的主要的知识点为: i~yX tya
Business combination achieved in stages - subsidiary to subsidiary ,M6ZZ* ,e
Disposals - where control is retained >Da~Q WW|
- subsidiary to associate ^toAw8A=@0
Goodwill (full value method) ~+n,1]W_
Intangible assets bEH
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Investment property \54}T 4R
Provisions $Ua56Y
Foreign transaction @Hjea1@t
考生容易出错误的地方会出项在一下几方面: "pvZ,l>8f
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. pGWA\}'
2. Whether to recognize provision for restructuring. (M t5 P
3. Calculation of retained earnings due to large amount of adjustments. d@kc[WLD^
考题2 l ";'6;g
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. +m$5a
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考题3 Dpqt;8"2L
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. }Uw#f@Wh
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. t#b0H)
考题4 @h9MxCE!
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. j,
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—— By P2 Lecture Emily Yao ;j} yB
