【P2】Report on P2 Dec 09 sitting —— Emily Yao 7lo`)3mB
Report on P2 Dec 09 sitting P Wwz<AI+
09年12月P2 Corporate reporting 的考题结构和相关知识点为: i|@l UXBp
Question 1 Consolidated statement of financial position 50 marks )4[Yplo
Professional and ethical behavior M!{;:m28X!
Question 2 Impairment of assets 2 25 marks 0={@GhjApL
Question 3 Revenue recognition 25 marks ),G?f {`!
Measurement of financial liability Q\P?[i]
Events after the reporting period BD)5br].
Inventory valuation - lower of cost and NRV bJ[{ [|yEd
Jointly controlled entity P4M *vZq)
Accounting for entity NA%(ZRSg(
Decommissioning cost KxEy
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Jointly controlled assets DNP %]{J
Asset definition
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Question 4 Financial instrument 25 marks $R\D[`y|
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. .,)C^hs@
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. -QUr| :SK:
考题1 !>~W5c^
(a)部分考到的主要的知识点为: c.-/e u^|
Business combination achieved in stages - subsidiary to subsidiary VtNY~
Disposals - where control is retained X*Ibk-PUM
- subsidiary to associate SDd efB
Goodwill (full value method) E]^wsS>=
Intangible assets q,#j
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Investment property :UjF<V
Provisions C~16Jj:v
Foreign transaction 3?Ml]=u
考生容易出错误的地方会出项在一下几方面: mSn>
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Kq`C5
2. Whether to recognize provision for restructuring. {Vc%g a|E
3. Calculation of retained earnings due to large amount of adjustments. qIbp0`m
考题2
2 EG`
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. n:hHm
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考题3 6g/ <FM
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. ~$#"'Tl4J
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ub C(%Y_k
考题4 hXsd12
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. )!h(o R
—— By P2 Lecture Emily Yao l 8I`%bu
