【P2】Report on P2 Dec 09 sitting —— Emily Yao %*aJLn+]_R
Report on P2 Dec 09 sitting _=ua 6}Xp
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WwH+E]^e+
Question 1 Consolidated statement of financial position 50 marks taGU
Professional and ethical behavior <IW#M
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Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks ~ ~uAc_
Measurement of financial liability %75xr9yOP
Events after the reporting period i
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Inventory valuation - lower of cost and NRV Sxdsv9w
Jointly controlled entity DRqZ,[!+
Accounting for entity b" xmqWa
Decommissioning cost 8}H1_y-g[
Jointly controlled assets mk7&<M
Asset definition } V J fJ/
Question 4 Financial instrument 25 marks >hBxY]< \
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. (b?{xf'G
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. X [#zCM
考题1 WN( ymcdYB
(a)部分考到的主要的知识点为: } N_NvY
Business combination achieved in stages - subsidiary to subsidiary j!7`]
Disposals - where control is retained <YA&Dr3OD
- subsidiary to associate (feTk72XX
Goodwill (full value method) G}5 #l
Intangible assets t8^m `W
Investment property ]yj l~3
Provisions Q L6C,#6
Foreign transaction o6f_l^+H
考生容易出错误的地方会出项在一下几方面: DAo ~8H
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. E?(xb B
2. Whether to recognize provision for restructuring. V8eB$in
3. Calculation of retained earnings due to large amount of adjustments. 6 wco&7
考题2 $$:ZX
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. %m:m}ziLQ
考题3 u%'\UmE w
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. ikE<=:pe
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -{^}"N
考题4 pJN$ {
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. *6xgctk
—— By P2 Lecture Emily Yao PtqJ*Z
