【P2】Report on P2 Dec 09 sitting —— Emily Yao ~t.WwxY+
Report on P2 Dec 09 sitting [EW$7 se ~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Tvksf!ba
Question 1 Consolidated statement of financial position 50 marks 1b
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Professional and ethical behavior e!2% k u
Question 2 Impairment of assets 2 25 marks mV!
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Question 3 Revenue recognition 25 marks ` + n
Measurement of financial liability >TQBRA;'
Events after the reporting period fa*H cz
Inventory valuation - lower of cost and NRV S$kuhK>W!
Jointly controlled entity [Q.4] K2
Accounting for entity F`ZIc7(.{
Decommissioning cost 3Q! J9t5dc
Jointly controlled assets zw%n!wc_\
Asset definition 4,
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Question 4 Financial instrument 25 marks bVAgul=__
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. DS,FVh".|
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. _:fO)gs|1
考题1 +DbWMm
(a)部分考到的主要的知识点为: +=B}R
Business combination achieved in stages - subsidiary to subsidiary A 4W
Disposals - where control is retained 057G;u/
- subsidiary to associate HC;I0&v>
Goodwill (full value method) *3etxnQc
Intangible assets dbq{a
Investment property s2kZZP8-
Provisions :(?hLH.W[
Foreign transaction UmD-7Fd
考生容易出错误的地方会出项在一下几方面: / Vm}+"BCS
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mZ0oa-Iy
2. Whether to recognize provision for restructuring. ;MR
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3. Calculation of retained earnings due to large amount of adjustments. Y +_5"LV
考题2 Oih 2UrF
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.
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考题3 TXh@
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.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 4gkV]"
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考题4 Ignv|TYG
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. ch,Zk )y:_
—— By P2 Lecture Emily Yao
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