【P2】Report on P2 Dec 09 sitting —— Emily Yao "3 0R%oL]=
Report on P2 Dec 09 sitting Lq# $q>!K
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ~0V ,B1a
Question 1 Consolidated statement of financial position 50 marks v43FU3
Professional and ethical behavior 6 K-jje;)
Question 2 Impairment of assets 2 25 marks Q@ghQGn#
Question 3 Revenue recognition 25 marks `xsU'Wd^<
Measurement of financial liability |2!c
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Events after the reporting period q?$<{Z"
Inventory valuation - lower of cost and NRV _>u0vGF-
Jointly controlled entity FA$1&Fu3Y
Accounting for entity I* 4g ;1x
Decommissioning cost ? t_$C,A+
Jointly controlled assets i%#
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Asset definition ov|/=bzro
Question 4 Financial instrument 25 marks x.%x |6G*
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. <G60R^o
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. <sor;;T
考题1 L(`Rf0smt
(a)部分考到的主要的知识点为: t|]2\6acuc
Business combination achieved in stages - subsidiary to subsidiary ^G C 8^f
Disposals - where control is retained T :0#se
- subsidiary to associate }ZB :nnG
Goodwill (full value method) O m5+j:YM
Intangible assets 8m*uT< 5D
Investment property &Xp <%[:
Provisions nO;t5d
Foreign transaction `KH P?lX
考生容易出错误的地方会出项在一下几方面: ^"{txd?6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Z"5ewU<?
2. Whether to recognize provision for restructuring. ZnZ`/zN O
3. Calculation of retained earnings due to large amount of adjustments. "
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考题2 0u=FlQ
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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. Af X lV-v
考题3 hM[QR'\QS
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. 859ID8F
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. us >$f20T
考题4 fl *>m,
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. w ;
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—— By P2 Lecture Emily Yao M&ec%<lM
