【P2】Report on P2 Dec 09 sitting——Emily Yao|ACCA考试

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　　【P2】Report on P2 Dec 09 sitting —— Emily Yao
　　Report on P2 Dec 09 sitting
　　09年12月P2 Corporate reporting 的考题结构和相关知识点为:
　　Question 1 Consolidated statement of financial position 50 marks
　　Professional and ethical behavior
　　Question 2 Impairment of assets 2 25 marks
　　Question 3 Revenue recognition 25 marks
　　Measurement of financial liability
　　Events after the reporting period
　　Inventory valuation - lower of cost and NRV
　　Jointly controlled entity
　　Accounting for entity
　　Decommissioning cost
　　Jointly controlled assets
　　Asset definition
　　Question 4 Financial instrument 25 marks
　　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.
　　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.
　　考题1
　　(a)部分考到的主要的知识点为:
　　Business combination achieved in stages - subsidiary to subsidiary
　　Disposals - where control is retained
　　- subsidiary to associate
　　Goodwill (full value method)
　　Intangible assets
　　Investment property
　　Provisions
　　Foreign transaction
　　考生容易出错误的地方会出项在一下几方面:
　　1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
　　2. Whether to recognize provision for restructuring.
　　3. Calculation of retained earnings due to large amount of adjustments.
　　考题2
　　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.
　　考题3
　　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.
　　本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
　　考题4
　　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.
　　—— By P2 Lecture Emily Yao