【P2】Report on P2 Dec 09 sitting —— Emily Yao }?xu/C
Report on P2 Dec 09 sitting IH?.s
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: E!J;bX5
Question 1 Consolidated statement of financial position 50 marks O.S(H1z<G
Professional and ethical behavior Ib AGnl {
Question 2 Impairment of assets 2 25 marks v|~ yIywf
Question 3 Revenue recognition 25 marks $aTZ C >R
Measurement of financial liability SlvQ)jw%
Events after the reporting period RrSo`q-h+
Inventory valuation - lower of cost and NRV 7 >` QX%
Jointly controlled entity B3uv>\
Accounting for entity
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Decommissioning cost 5!,`LM9
Jointly controlled assets g]O"l?xx1D
Asset definition Kl~jcq&z
Question 4 Financial instrument 25 marks 2bU 3 *m^M
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. >(EMZ5
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. dL5 u- <y&
考题1 E7^r3#s
(a)部分考到的主要的知识点为: T%K"^4k
Business combination achieved in stages - subsidiary to subsidiary I0oM\~#
Disposals - where control is retained FQSepUl
- subsidiary to associate { 4tJT25
Goodwill (full value method) rz0~W6 U
Intangible assets p;Kw$fQ?
Investment property knZee!FA7
Provisions D 4^2F(YRX
Foreign transaction MnUa l}MO
考生容易出错误的地方会出项在一下几方面: XEM i~L+
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ,dK <2XP
2. Whether to recognize provision for restructuring. Zuod1;qIh
3. Calculation of retained earnings due to large amount of adjustments. g9I2 e<;o
考题2 eZs34${fN
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. \"i2E!
考题3 <e|I?zI9-
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. EI6K0{'&X
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G (Fi
考题4 XJTY91~R
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. /,A:HM>B
—— By P2 Lecture Emily Yao CGvU{n,"
