【P2】Report on P2 Dec 09 sitting —— Emily Yao &|Lh38s@$#
Report on P2 Dec 09 sitting h@*lWi2K7
09年12月P2 Corporate reporting 的考题结构和相关知识点为: N[qA2+e$Z
Question 1 Consolidated statement of financial position 50 marks +
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Professional and ethical behavior [D3+cDph
Question 2 Impairment of assets 2 25 marks J| SwQE~
Question 3 Revenue recognition 25 marks
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Measurement of financial liability
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Events after the reporting period I&L.;~
Inventory valuation - lower of cost and NRV vv+TKO
Jointly controlled entity !1a}| !Zn
Accounting for entity o]Z
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Decommissioning cost EXA^!/)
Jointly controlled assets )@}A
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Asset definition izMYVI?0
Question 4 Financial instrument 25 marks NWEhAj<w
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. (y1$MYZ Q
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. "\}b!gl$8
考题1 ~Fy`> *
(a)部分考到的主要的知识点为: m6b$Xyq[
Business combination achieved in stages - subsidiary to subsidiary r5o@+"!
Disposals - where control is retained `-VG ?J
- subsidiary to associate \UQ9MX _
Goodwill (full value method) di 7A/ B
Intangible assets JX H",""bq
Investment property 1p8:.1)q
Provisions 9khjwt
Foreign transaction L e*`r2
考生容易出错误的地方会出项在一下几方面: l+%Fl=Q2em
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '%R< "
2. Whether to recognize provision for restructuring. 2(pLxVl
3. Calculation of retained earnings due to large amount of adjustments. ?RHn @$g8M
考题2 ~?gzq~~t
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. E
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考题3 J*5hf: ?i
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. H4t)+(:D '
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G'u|Q
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考题4 C
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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. |2O')3p"9
—— By P2 Lecture Emily Yao z&O#v9.NE|
