【P2】Report on P2 Dec 09 sitting —— Emily Yao GnOo+hB
Report on P2 Dec 09 sitting 8 -5 jr_*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Kk9 8FI0]
Question 1 Consolidated statement of financial position 50 marks "|'`'W
Professional and ethical behavior VQ?H:1R
Question 2 Impairment of assets 2 25 marks I|IlFu?O=
Question 3 Revenue recognition 25 marks $M
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Measurement of financial liability E
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Events after the reporting period qX'a&~s)n
Inventory valuation - lower of cost and NRV k6-n.Rl01
Jointly controlled entity mY 8=qkZE
Accounting for entity 3Gl]g/
Decommissioning cost W>s'4C`
Jointly controlled assets _Af4ct;ng
Asset definition ,A!e"=HF
Question 4 Financial instrument 25 marks (1,#=e+
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. G^ ZkY
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. wmr%h q
考题1 ,Q#tA|:8j
(a)部分考到的主要的知识点为: R
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Business combination achieved in stages - subsidiary to subsidiary ,*Z[P%<9
Disposals - where control is retained Hs}"A, V
- subsidiary to associate |~uzQU7
Goodwill (full value method) '(pd k
Intangible assets FFeRE{,
Investment property *@arn Eu
Provisions K^vp(2
Foreign transaction ,N7l/6
考生容易出错误的地方会出项在一下几方面: a61eH )a
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. DVoV:p
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2. Whether to recognize provision for restructuring. `/JR}g{O
3. Calculation of retained earnings due to large amount of adjustments. sHTePEJ_h
考题2
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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. R, w54},
考题3 v~2X Gm
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. )4)iANH ?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. . 02(O
考题4 &/hr-5k
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 Wh* <H
—— By P2 Lecture Emily Yao Fl+tbF
