【P2】Report on P2 Dec 09 sitting —— Emily Yao &J ,&>CFc
Report on P2 Dec 09 sitting !$#8Z".{v{
09年12月P2 Corporate reporting 的考题结构和相关知识点为: VTn6@z_ x
Question 1 Consolidated statement of financial position 50 marks Z +
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Professional and ethical behavior iM~qSRb#mJ
Question 2 Impairment of assets 2 25 marks 8xYe aK
Question 3 Revenue recognition 25 marks *P+8^t#Vp
Measurement of financial liability
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Events after the reporting period a4eE/1
Inventory valuation - lower of cost and NRV 6eW9+5oL
Jointly controlled entity #X
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Accounting for entity h`:B8+k
Decommissioning cost ]
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Jointly controlled assets =]P|!$!}0
Asset definition {#&j W
Question 4 Financial instrument 25 marks v+
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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. <Gz* 2i
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. _Q}vPSJviC
考题1 ' Xg9MS&
(a)部分考到的主要的知识点为: S{zl <>+
Business combination achieved in stages - subsidiary to subsidiary RT"JAJTi/
Disposals - where control is retained e4 -7&8N+
- subsidiary to associate a@ N
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Goodwill (full value method) 7Q Hrb'c
Intangible assets Y {2L[5_ 1
Investment property =8E GB\P
Provisions 5/i] Jni
Foreign transaction o_PQ]1
考生容易出错误的地方会出项在一下几方面: [#/@ v/`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. td |O #R
2. Whether to recognize provision for restructuring. yVH>Q-{
3. Calculation of retained earnings due to large amount of adjustments. WP4 "$W
考题2 Y{
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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. =p&uQ6.i+
考题3 .%_=(C< E
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. q[%SF=~<k{
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. VevDW }4q*
考题4 Pi=B\=gs
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. $%"~ .L4
—— By P2 Lecture Emily Yao y-o54e$4Cq
