【P2】Report on P2 Dec 09 sitting —— Emily Yao QlU8uI[dk
Report on P2 Dec 09 sitting 9qzHS~l
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Feq]U?
Question 1 Consolidated statement of financial position 50 marks \Uq(Zga4)
Professional and ethical behavior &}B|"s[
Question 2 Impairment of assets 2 25 marks [waIi3Dv\
Question 3 Revenue recognition 25 marks tg4pyW <
Measurement of financial liability $uVHSH5l
Events after the reporting period `|& O*`
Inventory valuation - lower of cost and NRV UySZbmP48
Jointly controlled entity V {ddr:]4
Accounting for entity 3;]H 1
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Decommissioning cost #.)0xfGW)n
Jointly controlled assets RMu~l@
Asset definition yYA$I'Bm\
Question 4 Financial instrument 25 marks M%P:n/j
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. c4eBt))}V
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. R$[vm6T?
考题1 #c.K/&Gc7j
(a)部分考到的主要的知识点为: r52gn(,
Business combination achieved in stages - subsidiary to subsidiary Bt n]}8K
Disposals - where control is retained Z,Dl` w
- subsidiary to associate 1K50Z.o&@
Goodwill (full value method) U8n V[
Intangible assets 56 kI
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Investment property R(G7m@@{
Provisions 'e'cb>GnA
Foreign transaction B*Dz{a^.:
考生容易出错误的地方会出项在一下几方面: ~dTrf>R8M
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. u <v7;dF|s
3. Calculation of retained earnings due to large amount of adjustments. =$JE
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考题2 60?%<oJ oH
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. N2<
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考题3 MeZf*'
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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. u>a5GkG.
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 lZKi'vg7
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.
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—— By P2 Lecture Emily Yao f\L 0 xJ
