【P2】Report on P2 Dec 09 sitting —— Emily Yao N4#D&5I",
Report on P2 Dec 09 sitting MyZVx|7 E
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7Db}bDU1
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Question 1 Consolidated statement of financial position 50 marks h@E7wp1'~
Professional and ethical behavior (dfC}x(3h
Question 2 Impairment of assets 2 25 marks QM![tZt%;
Question 3 Revenue recognition 25 marks ]5K+W
Measurement of financial liability 0-~s0R89A
Events after the reporting period m/Erw"Z
Inventory valuation - lower of cost and NRV ]#Cc 7wa
Jointly controlled entity ) ,CKuq>
Accounting for entity RL:B.Lv/W
Decommissioning cost eF]8Ar1
Jointly controlled assets Y)@Y$_
Asset definition W]oa7VAq
Question 4 Financial instrument 25 marks ^2H;
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. > 23$_'2
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. *Y?oAVkz
考题1 C6EG M/m8
(a)部分考到的主要的知识点为: ,{mv6?_
Business combination achieved in stages - subsidiary to subsidiary KF6C=,Yc%
Disposals - where control is retained _1Q6FI5iR
- subsidiary to associate ~4pP(
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Goodwill (full value method) S)g:+P
Intangible assets + %v1X&_\
Investment property ?"*JV1 9
Provisions L2 +cVR
Foreign transaction =\_gT=tZ
考生容易出错误的地方会出项在一下几方面: RyP MzxV
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. JO*/UC>"
2. Whether to recognize provision for restructuring. 4(s HUWT
3. Calculation of retained earnings due to large amount of adjustments. Y/6>OD
考题2 ^*i0~_
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. Q5ff&CE
考题3 MT"&|Og
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. 5[g\.yi2_]
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. pmUf*u-
考题4 J^`5L7CO
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. hf]m'5pb
—— By P2 Lecture Emily Yao PxgJ7d
