【P2】Report on P2 Dec 09 sitting —— Emily Yao ^ 3Vjmv
Report on P2 Dec 09 sitting 594$X@ !v
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 8 # 0?
Question 1 Consolidated statement of financial position 50 marks H3MT.Cpd
Professional and ethical behavior W.>yIA%
Question 2 Impairment of assets 2 25 marks InRn!~_N
Question 3 Revenue recognition 25 marks (/PD;R$b
Measurement of financial liability G>cTqD6g T
Events after the reporting period t,+p!"MRY
Inventory valuation - lower of cost and NRV \}Hk`n)Aq
Jointly controlled entity 2_U H, n
Accounting for entity g=a-zg9LX
Decommissioning cost l~!#<=.
Jointly controlled assets 0!xD+IA!8
Asset definition )\p@E3Uxf
Question 4 Financial instrument 25 marks }k'8*v}8
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. _M{m6k(h
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. a ipvG
考题1 #~nI^
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(a)部分考到的主要的知识点为: }K0.*+M
Business combination achieved in stages - subsidiary to subsidiary M1VRc[
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Disposals - where control is retained ;9d(GP}eE
- subsidiary to associate D`iWf3a.
Goodwill (full value method) >[ywrB ?T
Intangible assets /ZX8gR5x
Investment property JWM/np6
Provisions *j8w"
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Foreign transaction 350 y6pVh
考生容易出错误的地方会出项在一下几方面: G| ^tqI
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ("wPkm^
2. Whether to recognize provision for restructuring. UI |D?z<
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 ;v #~ o*
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. <Eq^r h
考题3 p}N'>+@=
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. y%p&g
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =v1s@5 ;~
考题4 ^h=; ]vxO
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. }Li24 JK
—— By P2 Lecture Emily Yao *COr^7Kf5
