【P2】Report on P2 Dec 09 sitting —— Emily Yao [owW iN4`s
Report on P2 Dec 09 sitting hQ,ch[j'
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ePOG}k($/%
Question 1 Consolidated statement of financial position 50 marks $ t$ShT)
Professional and ethical behavior ($q-_m
Question 2 Impairment of assets 2 25 marks ep A:v|S
Question 3 Revenue recognition 25 marks so,t
Measurement of financial liability 9'fQHwsJ
Events after the reporting period wcrCEX=I>{
Inventory valuation - lower of cost and NRV !a{^=#qq&I
Jointly controlled entity |XaIx#n
Accounting for entity LdYB7T,
Decommissioning cost k|e7a2Wwt
Jointly controlled assets CuaVb1r
Asset definition H*d9l2,KZS
Question 4 Financial instrument 25 marks lUOF4U&r
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. {3|t ;ZHk
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. =:xW>@bh|
考题1 j@n)kPo,1
(a)部分考到的主要的知识点为: kYzIp
Business combination achieved in stages - subsidiary to subsidiary F |'>NL-=
Disposals - where control is retained Y z<3JRw
- subsidiary to associate z6KCv (zvB
Goodwill (full value method) , R k9 N
Intangible assets cXA
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Investment property iFd+2S%
Provisions /K+r?
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Foreign transaction I:=S 0&%)
考生容易出错误的地方会出项在一下几方面: J?*1*h
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. vNyf64)
2. Whether to recognize provision for restructuring. m]'#t)B_m
3. Calculation of retained earnings due to large amount of adjustments. 2Z+Wu3#
考题2 ew>XrT=Zm
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. d6Ht2
考题3 xsIY7Ss U
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. bg!/%[ {M
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ahJ`T*)HY
考题4 j_qbAP
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. %:M ^4~dc
—— By P2 Lecture Emily Yao ty8q11[8
