【P2】Report on P2 Dec 09 sitting —— Emily Yao mN el3J3
Report on P2 Dec 09 sitting }0RFo96) v
09年12月P2 Corporate reporting 的考题结构和相关知识点为: )}!'VIe^!
Question 1 Consolidated statement of financial position 50 marks Uzn|)OfWP
Professional and ethical behavior ]:s|.C%q I
Question 2 Impairment of assets 2 25 marks Nk4_!
Question 3 Revenue recognition 25 marks |lwN!KVQ,
Measurement of financial liability *Mc \7D
Events after the reporting period z:5ROlk 0
Inventory valuation - lower of cost and NRV u_8 22Z
Jointly controlled entity 4/WCs$
Accounting for entity Dys"|,F
Decommissioning cost
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Jointly controlled assets mU$7_7V~
Asset definition ="R6YL
Question 4 Financial instrument 25 marks #U D
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. vP?S0>gh
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. `&zobbwq
考题1 U( 4_X[qD
(a)部分考到的主要的知识点为: {fv8S;|u
Business combination achieved in stages - subsidiary to subsidiary y03a\K5[KQ
Disposals - where control is retained D .R
- subsidiary to associate p|V1G h<
Goodwill (full value method) 7`@?3?
Intangible assets \Pmk`^T
Investment property ^X %4@,AE
Provisions bnu0*Zg>
Foreign transaction no6]{qn=6
考生容易出错误的地方会出项在一下几方面: L"6/"L
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. NO p= /
2. Whether to recognize provision for restructuring. 1/+r?F 3
3. Calculation of retained earnings due to large amount of adjustments. RyWOiQk;
考题2
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. !BuJC$
考题3 q.[ [ c
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. [W= S8>
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 S_VncTIO
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. B2qq C-hw?
—— By P2 Lecture Emily Yao 6x ,=SW@4
