【P2】Report on P2 Dec 09 sitting —— Emily Yao hl**G4z 9q
Report on P2 Dec 09 sitting A@lM =
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u;^H =7R
Question 1 Consolidated statement of financial position 50 marks |>j^$^l~
Professional and ethical behavior @(a~ p
Question 2 Impairment of assets 2 25 marks Pfvb?Hy
Question 3 Revenue recognition 25 marks w/o8R3 F
Measurement of financial liability V4"o.G3\o
Events after the reporting period CpN*1s})d
Inventory valuation - lower of cost and NRV 9<CUm"%J
Jointly controlled entity `O3# /1+
Accounting for entity ._x"b5C
Decommissioning cost %1;Y`>
Jointly controlled assets a
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Asset definition ^8oN~HLZ
Question 4 Financial instrument 25 marks L L3| U
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. N|>MqH,Bt
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ,:}VbQ:3I
考题1 (0 t{
(a)部分考到的主要的知识点为: |Zn,|-iW
Business combination achieved in stages - subsidiary to subsidiary 5C`Vno~v
Disposals - where control is retained :+_H%4+
- subsidiary to associate P!9-!+F"
Goodwill (full value method)
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Intangible assets JK^%V\m
Investment property 8[^b8^
Provisions [C
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Foreign transaction "0G)S'
考生容易出错误的地方会出项在一下几方面: O [
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. T^|6{ S\
2. Whether to recognize provision for restructuring. Q"pZPpl&
3. Calculation of retained earnings due to large amount of adjustments. E(S$Q^
考题2 96F+I!qC
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. yP@#1KLa+
考题3 p0Ij 4
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. 25xt*30M
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. {2g ?+8L$Z
考题4 P6^\*xkMr
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. 0_>1CW+ X
—— By P2 Lecture Emily Yao $dt*
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