【P2】Report on P2 Dec 09 sitting —— Emily Yao j% tEZ"H
Report on P2 Dec 09 sitting optBA3@e!
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Ap<J'?~y
Question 1 Consolidated statement of financial position 50 marks l5 J.A@0
Professional and ethical behavior h)dRR_
Question 2 Impairment of assets 2 25 marks 2p< Aj !
Question 3 Revenue recognition 25 marks v59nw]'
Measurement of financial liability % e=!nRc
Events after the reporting period KD*O%@X5C
Inventory valuation - lower of cost and NRV p:[LnL
Jointly controlled entity ExrY>*v
Accounting for entity fl uGf
Decommissioning cost A 7 Y_HIo
Jointly controlled assets b! tludb
Asset definition J$[Q?8
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Question 4 Financial instrument 25 marks a$}6: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. rc{o?U'^-
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. +/ N1_
考题1 0m=(W^c
(a)部分考到的主要的知识点为: x_:hii?6V
Business combination achieved in stages - subsidiary to subsidiary =cp;Q,t'9L
Disposals - where control is retained Y!n'" *J>
- subsidiary to associate w}k B6o]
Goodwill (full value method) NMXM[Ukb
Intangible assets p24.bLr
Investment property H1T~u{ 8j}
Provisions Pj!%ym3A
Foreign transaction *m&&1W_
考生容易出错误的地方会出项在一下几方面: v
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. A{`]& K1u
2. Whether to recognize provision for restructuring. JDhwN<0R
3. Calculation of retained earnings due to large amount of adjustments. Xb<)L HA~3
考题2 1N.tQ^
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. 4 #2 ,Y!
考题3
8 +(c 1
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. uUS)#qM |
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 3B# !2|
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. %ck`0JZAP
—— By P2 Lecture Emily Yao fsI`DjKi)
