【P2】Report on P2 Dec 09 sitting —— Emily Yao @cRZk`|1n
Report on P2 Dec 09 sitting Zn,>]X
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Uw-p758dD
Question 1 Consolidated statement of financial position 50 marks +9O5KI?
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Professional and ethical behavior #>Y'sd5'A
Question 2 Impairment of assets 2 25 marks 0w'j+
Question 3 Revenue recognition 25 marks G
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Measurement of financial liability "'^4* o9
Events after the reporting period 2 n b:)
Inventory valuation - lower of cost and NRV Hv]7e|
Jointly controlled entity b,P ]9$Ut
Accounting for entity }7{t^ >;D
Decommissioning cost Obw?_@X
Jointly controlled assets I9o6k?$K
Asset definition o ]Jv;Iy@?
Question 4 Financial instrument 25 marks |8%m.fY`
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. VN4yn| f/
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 &)i|$J 2.
(a)部分考到的主要的知识点为: dX8hp Q
Business combination achieved in stages - subsidiary to subsidiary ( nW67YTr
Disposals - where control is retained w(L>#?
- subsidiary to associate *xf ._~E
Goodwill (full value method) 41#w
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Intangible assets Mh(]3\
Investment property k~%<Ir1V]
Provisions 53HU.
Foreign transaction "I;C;}!
考生容易出错误的地方会出项在一下几方面: hA 3HVP_
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $(s\{(Wn
2. Whether to recognize provision for restructuring. }],Z;:
3. Calculation of retained earnings due to large amount of adjustments. >Sa*`q3J
考题2 G.+l7bnZM
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. JB</e uyV
考题3 = k}SD96
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. L?_7bX oD
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. G{aT2c
考题4 +u@aJ_ ^
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. ]DFXPV
—— By P2 Lecture Emily Yao JJV0R}z?TV
