【P2】Report on P2 Dec 09 sitting —— Emily Yao &RA RK8 ^
Report on P2 Dec 09 sitting Q| h$D~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: #jg-q|nd
Question 1 Consolidated statement of financial position 50 marks KFHZ3HZ :>
Professional and ethical behavior {+hABusq
Question 2 Impairment of assets 2 25 marks O5-GrR^yt
Question 3 Revenue recognition 25 marks ]zaTX?F:
Measurement of financial liability FEu"
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Events after the reporting period BLt58LYGX
Inventory valuation - lower of cost and NRV UtTlJb{-j
Jointly controlled entity x4c|/}\)*
Accounting for entity UWC4PWL,>C
Decommissioning cost 7 uL
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Jointly controlled assets zHZfp_I
Asset definition d=qVIpZ
Question 4 Financial instrument 25 marks 'LPyh ;!f
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. 6[k< &;
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. U@y )x+:
考题1 . ZF %$H
(a)部分考到的主要的知识点为: 3`%E;?2
Business combination achieved in stages - subsidiary to subsidiary /\- }-"dm
Disposals - where control is retained T G$ #aX\'
- subsidiary to associate re[5lFQ~Z
Goodwill (full value method) trwQ@
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Intangible assets )~=8Ssu
Investment property = EFh* sp
Provisions rP7
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Foreign transaction ydYsmTr
考生容易出错误的地方会出项在一下几方面: ?#
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. {:!>Y1w>
2. Whether to recognize provision for restructuring. k-=lt \?
3. Calculation of retained earnings due to large amount of adjustments. ,zM@)Q ;9
考题2 \z.bORy
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. w=;>
考题3 ]b%U9hmL^f
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. 0l[52eZ/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. A1+:y,wXs
考题4 "[?DS
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. -`X
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—— By P2 Lecture Emily Yao =YgH- {
