【P2】Report on P2 Dec 09 sitting —— Emily Yao /}m)FaAi
Report on P2 Dec 09 sitting n 5 $#M
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z~J]I|R:
Question 1 Consolidated statement of financial position 50 marks "N}t =3i$
Professional and ethical behavior ai_ve[A
Question 2 Impairment of assets 2 25 marks zKd@Ab
Question 3 Revenue recognition 25 marks FH=2, "A
Measurement of financial liability K W .4 9
Events after the reporting period aJ+V]WmA
Inventory valuation - lower of cost and NRV {XOl &
Jointly controlled entity v $]B;;[A
Accounting for entity 1"H; Tr|
Decommissioning cost }p ~2lOI
Jointly controlled assets Ek L2
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Asset definition
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Question 4 Financial instrument 25 marks "
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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. OS z71;j
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. KnG7w^
考题1 ( DiduS J
(a)部分考到的主要的知识点为: LCB-ewy# E
Business combination achieved in stages - subsidiary to subsidiary >&(#p@ #
Disposals - where control is retained h!w::c V
- subsidiary to associate DG;7+ 2U
Goodwill (full value method) TDH^x1P
Intangible assets 17s~mqy
Investment property jri"# H
Provisions ]DVr-f
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Foreign transaction -ZaeX]^&Q\
考生容易出错误的地方会出项在一下几方面: p [Po*c.b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. HA,o2jZ?In
2. Whether to recognize provision for restructuring. c]^P $F8U
3. Calculation of retained earnings due to large amount of adjustments. K7RAmX
考题2 I\mF dE
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. ~[%CUc"
考题3 }Fjbj5w0
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. /s4~Ij`be
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Jy(G
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考题4 yx]9rD1cz
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. Y
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—— By P2 Lecture Emily Yao 3]*Kz*i
