【P2】Report on P2 Dec 09 sitting —— Emily Yao e}kG1C8
Report on P2 Dec 09 sitting ]fR
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2oN lQiE_
Question 1 Consolidated statement of financial position 50 marks Y$N|p{Z
Professional and ethical behavior 1{A 4_/R
Question 2 Impairment of assets 2 25 marks |(w x6H:
Question 3 Revenue recognition 25 marks } nQH
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Measurement of financial liability 6A%Y/oU+2
Events after the reporting period \ PL92HV
Inventory valuation - lower of cost and NRV ?g9Ce
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Jointly controlled entity &v LZ j
Accounting for entity t hS#fO4]d
Decommissioning cost w=OT^d 9n
Jointly controlled assets .[~E}O
Asset definition eM8u
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Question 4 Financial instrument 25 marks pnf3YuB
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. WC`<N4g|
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. iK)w3S}k1y
考题1 ZV&=B%J bs
(a)部分考到的主要的知识点为: 1y>P<[
Business combination achieved in stages - subsidiary to subsidiary %e3lb<sv6
Disposals - where control is retained
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- subsidiary to associate a-hF/~84S:
Goodwill (full value method) ~jJu* s$?
Intangible assets }Za[<t BWS
Investment property z. 7 UfLV9
Provisions U,)+wZJ
Foreign transaction J`\%'pEn
考生容易出错误的地方会出项在一下几方面: zVp| %&
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7n %QP
2. Whether to recognize provision for restructuring. $+$+;1[
3. Calculation of retained earnings due to large amount of adjustments. G3KiU($V
考题2 e=Yv M g
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. P[^!Uq[0n7
考题3
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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. F+9|D
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $lUZm\R|k
考题4 ,VbP$1 t
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. Pf]L`haGN
—— By P2 Lecture Emily Yao KWM.b"WnXr
