【P2】Report on P2 Dec 09 sitting —— Emily Yao 2V9"{F?
Report on P2 Dec 09 sitting '#lEU
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: A#~CZQY^$
Question 1 Consolidated statement of financial position 50 marks P6^\*xkMr
Professional and ethical behavior 0_>1CW+ X
Question 2 Impairment of assets 2 25 marks 9ys[xOh
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Question 3 Revenue recognition 25 marks %7TG>tc
Measurement of financial liability /6N!$*8
Events after the reporting period %
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Inventory valuation - lower of cost and NRV M _Lj5`
Jointly controlled entity 9Kz
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Accounting for entity
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Decommissioning cost P)=$0kR3
Jointly controlled assets Lw QYO'X
Asset definition 5iItgVTW
Question 4 Financial instrument 25 marks J( ,gLl
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. r`0oI66B/
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 0F 4%Xz
考题1
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(a)部分考到的主要的知识点为: 1G , '
Business combination achieved in stages - subsidiary to subsidiary Q?m= a0g
Disposals - where control is retained ap|V}j C
- subsidiary to associate .#e?[xxk
Goodwill (full value method) G"<} s
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Intangible assets W6 *5e{
Investment property d{'u97GDc
Provisions 8`b_,(\ N
Foreign transaction ;2eZa|M*q
考生容易出错误的地方会出项在一下几方面: vN)l3
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. h5H#xoCXp
3. Calculation of retained earnings due to large amount of adjustments. /Q9iO&Vu
考题2 'khhn6itA
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. XlxB%
考题3 r$d
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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. #5IfF~* i
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. D
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考题4 }cy<$=c#E_
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. %Zu+=I Z
—— By P2 Lecture Emily Yao CM%;r5
