【P2】Report on P2 Dec 09 sitting —— Emily Yao %?
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Report on P2 Dec 09 sitting L|\Diap
09年12月P2 Corporate reporting 的考题结构和相关知识点为: E {>`MNj
Question 1 Consolidated statement of financial position 50 marks KlO(o#&N
Professional and ethical behavior ],
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Question 2 Impairment of assets 2 25 marks v3-?CQb(
Question 3 Revenue recognition 25 marks *rf$>8~$n
Measurement of financial liability U
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Events after the reporting period '{VM> Q
Inventory valuation - lower of cost and NRV (.X r#;\(
Jointly controlled entity .'l N4x
Accounting for entity Sk=N [hwU
Decommissioning cost # ZTLrq5b
Jointly controlled assets <'2u
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Asset definition jVYH;B%%z
Question 4 Financial instrument 25 marks O?E6xc<8
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. hk; bk?:m
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. 784;]wdy\
考题1 HcO5?{2
(a)部分考到的主要的知识点为: W4vBf^eC
Business combination achieved in stages - subsidiary to subsidiary aQ|hi F}
Disposals - where control is retained m&Sp1=*Ejy
- subsidiary to associate `%y5\!X
Goodwill (full value method) 9 L"?wv
Intangible assets Pux)>q] C
Investment property c[5@ \j
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Provisions [H^ X"D
Foreign transaction g+|Bf &_
考生容易出错误的地方会出项在一下几方面: E em
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. |!Ists
2. Whether to recognize provision for restructuring. x6e +7"#~
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 @ ?a4i
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. CQ> ]jQ,2
考题3 M/B/b<['
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. ?Ib}
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. DL4iXULNY
考题4 6x 4_b
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. kzi|$Gs<
—— By P2 Lecture Emily Yao >'Hx1 ;
