【P2】Report on P2 Dec 09 sitting —— Emily Yao J qUVGEg
Report on P2 Dec 09 sitting zK 2wLX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: <J)A_Kx[57
Question 1 Consolidated statement of financial position 50 marks LU{ Z
Professional and ethical behavior #H[ 4?4r
Question 2 Impairment of assets 2 25 marks FJLJ;]`7+
Question 3 Revenue recognition 25 marks 4I-p/&Q
Measurement of financial liability hwzUCh 5!
Events after the reporting period YfPo"uxx
Inventory valuation - lower of cost and NRV o
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Jointly controlled entity !I
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Accounting for entity {h"\JI!
Decommissioning cost v -3zav
Jointly controlled assets f}X8|GlBo
Asset definition swlWe}1
Question 4 Financial instrument 25 marks &-fx=gq=
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. @?m8/t9 .
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. SR&
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考题1 a<wZv-\Vau
(a)部分考到的主要的知识点为: mM} Ukmy
Business combination achieved in stages - subsidiary to subsidiary n@;x!c< +
Disposals - where control is retained m0Syxb
- subsidiary to associate 0
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Goodwill (full value method) t^,Qy.L0
Intangible assets +Rgw+o
Investment property -o_T C
Provisions ,)$KS*f"*z
Foreign transaction ;a&:r7]=
考生容易出错误的地方会出项在一下几方面: "Y]ZPFh#.
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #(
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2. Whether to recognize provision for restructuring. 1
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3. Calculation of retained earnings due to large amount of adjustments. o0G`Xn
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. Z d U{`>v
考题3 *Qx|5L!_
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. r ` &|)
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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. oqba:y ;AR
考题4 7f%Qc
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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. 0 l: pWc
—— By P2 Lecture Emily Yao 1[BvHOI2
