【P2】Report on P2 Dec 09 sitting —— Emily Yao 2gq9k}38
Report on P2 Dec 09 sitting 8$; =Uf,x
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;[ u %_
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior Z3& _
Question 2 Impairment of assets 2 25 marks ?Vf o+a,
Question 3 Revenue recognition 25 marks !VI]oRgP
Measurement of financial liability t
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Events after the reporting period -2 A(5B9Fq
Inventory valuation - lower of cost and NRV {O`w,dMOI
Jointly controlled entity )XzI
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Accounting for entity h9Y %{v
Decommissioning cost %
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Jointly controlled assets _q{c##K f
Asset definition jg\Z ;_!W
Question 4 Financial instrument 25 marks @)4]b+8Z
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. I|
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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. HFaj-~b
考题1 &qr;IL7'
(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 T
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Disposals - where control is retained B9H@
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- subsidiary to associate < VSA
Goodwill (full value method) 7TDy.]
Intangible assets G6F
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Investment property L"j
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Provisions !qN||m CH
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: e^[H[d.WMC
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. y10h#&k
2. Whether to recognize provision for restructuring. ?Vdia:
3. Calculation of retained earnings due to large amount of adjustments. 8peDI7[|
考题2 9uBM<
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. /(BMG/Tb
考题3 Hqn#yInA7~
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. 3
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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. LM-J !44
考题4 +[tE ^`-F
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;}Q 6
—— By P2 Lecture Emily Yao (3 #Cl
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