【P2】Report on P2 Dec 09 sitting —— Emily Yao ]'h)7
Report on P2 Dec 09 sitting W`'|&7~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WHZng
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Question 1 Consolidated statement of financial position 50 marks Qg>GW
Professional and ethical behavior w)eQ'6Vu
Question 2 Impairment of assets 2 25 marks Ql@yN@V
Question 3 Revenue recognition 25 marks {@
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Measurement of financial liability
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Events after the reporting period {F'Az1^I=
Inventory valuation - lower of cost and NRV ;*y|8od
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Jointly controlled entity Vo #:CB=8
Accounting for entity Y8)}P WMs
Decommissioning cost Uh>.v |P6
Jointly controlled assets aGpCNc{+
Asset definition \ M7I&~V
Question 4 Financial instrument 25 marks CV s8s
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. h2"9 "*S1
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. '
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考题1 >B0D/:R9
(a)部分考到的主要的知识点为: ,
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Business combination achieved in stages - subsidiary to subsidiary bFSlf5* H
Disposals - where control is retained HeCcF+
- subsidiary to associate wDDx
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Goodwill (full value method) fCB:733H
Intangible assets sYI~dU2H
Investment property Wdo#?
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Provisions z/S,+!|z
Foreign transaction R8tF/dx>7
考生容易出错误的地方会出项在一下几方面: K'NcTw#f
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W}>=JoN^J
2. Whether to recognize provision for restructuring. ,*dzJT$k
3. Calculation of retained earnings due to large amount of adjustments. gA_krK ,Z
考题2 yIOLs}!SF
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. 9mQ#L<Ps
考题3 $_)=8"Sn
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. {DT4mG5
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. PRD_!VOW
考题4 R*yU<9Mm8
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. !h>D;k6 e
—— By P2 Lecture Emily Yao ~Eq \DK
