【P2】Report on P2 Dec 09 sitting —— Emily Yao )CyS#j#=
Report on P2 Dec 09 sitting tI{
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: jq-_4}w?C
Question 1 Consolidated statement of financial position 50 marks 3N:D6w-R
Professional and ethical behavior iR0y"Cii
Question 2 Impairment of assets 2 25 marks A(N4N
Question 3 Revenue recognition 25 marks (9h`3#
Measurement of financial liability )_NO4`ejs/
Events after the reporting period DeYV $W
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Inventory valuation - lower of cost and NRV ,=N.FS
Jointly controlled entity u]gxFG "
Accounting for entity {_dvx*M
Decommissioning cost i@CxI<1'
Jointly controlled assets |)G<,FJQE_
Asset definition ]cruF#`%
Question 4 Financial instrument 25 marks . [ mR M
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Ca3~/K
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. PxE3K-S)G
考题1 L_s:l9!r
(a)部分考到的主要的知识点为: v9UD%@tZ
Business combination achieved in stages - subsidiary to subsidiary ]+$?u&0?w
Disposals - where control is retained '%`:+]!
- subsidiary to associate 6`- jPR
Goodwill (full value method) w`=\5Oa .G
Intangible assets 2Hv+W-6v
Investment property ;S*}Wq P,
Provisions ,
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Foreign transaction sT' 5%4
考生容易出错误的地方会出项在一下几方面: {}Za_(Y,]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8KNZ](Dj
2. Whether to recognize provision for restructuring. 4H<lm*! ^
3. Calculation of retained earnings due to large amount of adjustments. 2Wb]4-
考题2 F sryEHz
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. qyNyB r?
考题3 Xs ?o{]Fe
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.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. eR" <33{
考题4 d^6M9lGU
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. 4a]P7fx-
—— By P2 Lecture Emily Yao 40<m rVl
