【P2】Report on P2 Dec 09 sitting —— Emily Yao *]i!fzI']
Report on P2 Dec 09 sitting NuU9~gSQ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: cr;g5C
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Question 1 Consolidated statement of financial position 50 marks b^[F ""!e
Professional and ethical behavior oc^Br~ Th
Question 2 Impairment of assets 2 25 marks c=AOkX3UD
Question 3 Revenue recognition 25 marks iH.$f /)N
Measurement of financial liability A 0%}v *
Events after the reporting period wW" z
Inventory valuation - lower of cost and NRV aAy'\T$x.
Jointly controlled entity
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Accounting for entity >s` J5I!
Decommissioning cost ) yo
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Jointly controlled assets
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Asset definition q:<{% U$
Question 4 Financial instrument 25 marks ujJI
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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. fQP {|+4
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. o!~Jzd.=h
考题1 C4}*) a
(a)部分考到的主要的知识点为: *SO{ \bu
Business combination achieved in stages - subsidiary to subsidiary X=C1/ 4wU
Disposals - where control is retained zB?
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- subsidiary to associate R=T qj,6
Goodwill (full value method) j:w{;(1=W
Intangible assets LOTP*Syjf
Investment property j w* IO
Provisions }^( }HBT
Foreign transaction XO <y +
考生容易出错误的地方会出项在一下几方面: 7u[j/l,
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. iKas/8
2. Whether to recognize provision for restructuring. ]x
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3. Calculation of retained earnings due to large amount of adjustments. 2r%lA\,h$
考题2 .%zy`
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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. F,5r9^,_
考题3 ?EX"k+G
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. u0`% +:]0
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zX#%{#9
考题4 Yhp]x
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. vzn{ h)D
—— By P2 Lecture Emily Yao Zatf9yGD
