【P2】Report on P2 Dec 09 sitting —— Emily Yao ,g*3u
Report on P2 Dec 09 sitting B B V>Q L
09年12月P2 Corporate reporting 的考题结构和相关知识点为: p8YOow7)
Question 1 Consolidated statement of financial position 50 marks #<sK3 PT
Professional and ethical behavior V\r{6-%XiW
Question 2 Impairment of assets 2 25 marks 8<C@I/
Question 3 Revenue recognition 25 marks dhJ=+Fz"w
Measurement of financial liability $""k Z
Events after the reporting period EowzEGq!a5
Inventory valuation - lower of cost and NRV e 6 >j
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Jointly controlled entity a$^)~2U{
Accounting for entity gYk5 }E-
Decommissioning cost
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Jointly controlled assets wS&D-!8v
Asset definition >py[g0J
Question 4 Financial instrument 25 marks k2,`W2] ^E
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. K{@xZ)
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. 3#]II j`\
考题1 .j|uf[?h
(a)部分考到的主要的知识点为: O#O" ]A
Business combination achieved in stages - subsidiary to subsidiary g`C8ouy
Disposals - where control is retained kdV 9F
- subsidiary to associate ME]89 T &
Goodwill (full value method) =e PX^J*M'
Intangible assets l;R8"L:,p\
Investment property d&Nji%Ej
Provisions !io1~GpKS
Foreign transaction S&] r6 ss
考生容易出错误的地方会出项在一下几方面: 5=<KA
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 41+WIa
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2. Whether to recognize provision for restructuring. .q4$)8[Pg
3. Calculation of retained earnings due to large amount of adjustments. B3?rR-2mEE
考题2 |4 2;171
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. /'_<~A
考题3 I\c7V~^hnG
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. 2*#i/SE_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. )uR_ d= B&
考题4 $Z w +"AA
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. BtKor6ba
—— By P2 Lecture Emily Yao
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