【P2】Report on P2 Dec 09 sitting —— Emily Yao Ipz
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Report on P2 Dec 09 sitting u"hr4+/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2,I]H'}^
Question 1 Consolidated statement of financial position 50 marks K`X'Hg#_P2
Professional and ethical behavior @zw&-b:qI
Question 2 Impairment of assets 2 25 marks .% W.uF^
Question 3 Revenue recognition 25 marks sEw ?349Bz
Measurement of financial liability 0;`FS /[(f
Events after the reporting period M{)eA< 6
Inventory valuation - lower of cost and NRV DU*q hW`X
Jointly controlled entity yNwSiZE X
Accounting for entity @0H0!9'
Decommissioning cost K9ih(fh)
Jointly controlled assets UL~~ J[1r
Asset definition Q8l vwip
Question 4 Financial instrument 25 marks C
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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. ^o q|^O
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. G;/>
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考题1 Fpn'0&~-fi
(a)部分考到的主要的知识点为: CUC]-]8
Business combination achieved in stages - subsidiary to subsidiary 9 '|k@i:
Disposals - where control is retained c@]G;> o
- subsidiary to associate A
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Goodwill (full value method) {uZ|Oog(p
Intangible assets gV:0 &g\v
Investment property c-.F {~
Provisions {4[dHfIy
Foreign transaction Mt{cX,DS
考生容易出错误的地方会出项在一下几方面: ( <OmYnm
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ya<KMBi3
2. Whether to recognize provision for restructuring. jL 3
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3. Calculation of retained earnings due to large amount of adjustments. I) *J,hs1
考题2 0$y HO2 f
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. g? j^d:
考题3 w*@9:+
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. X9" T(`
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. W S9:*YH
考题4 u0[O /G
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. p ~+sk1[.
—— By P2 Lecture Emily Yao 4>Q] \\Lc
