【P2】Report on P2 Dec 09 sitting —— Emily Yao :<j
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Report on P2 Dec 09 sitting '-* r&:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Llzowlf e
Question 1 Consolidated statement of financial position 50 marks 'fgDe
Professional and ethical behavior 6Qo6 T][
Question 2 Impairment of assets 2 25 marks "=RB
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Question 3 Revenue recognition 25 marks @emZwN"m
Measurement of financial liability z=u4&x|xA
Events after the reporting period #VrT)po+
Inventory valuation - lower of cost and NRV ;1y\!f3#V~
Jointly controlled entity O_:Q#
Accounting for entity q`\lvd l
Decommissioning cost mki= .l$O
Jointly controlled assets {UhZ\qe
Asset definition AHLDURv
Question 4 Financial instrument 25 marks x r=f9?%R
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. A^m hPBT_
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 Mu:H'$"'H
(a)部分考到的主要的知识点为: x,V_P/?%
Business combination achieved in stages - subsidiary to subsidiary "JGa
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Disposals - where control is retained k P| !!N
- subsidiary to associate y"]> Rr
Goodwill (full value method) D2hvf ^g'*
Intangible assets >0m-S :lk
Investment property PJ _|=bn
Provisions SnXLj
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Foreign transaction @e slF
考生容易出错误的地方会出项在一下几方面: (g;Ff`P
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. TX
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2. Whether to recognize provision for restructuring. N7e^XUG
3. Calculation of retained earnings due to large amount of adjustments. ?@u
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考题2 7X. 1QSuE
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. EYQ!ELuF
考题3 _l Jj 6=
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. hVID~L$
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. H1@"Yg8
考题4 w8on3f;6n#
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. O-|3k$'\z
—— By P2 Lecture Emily Yao ZzE&?
