【P2】Report on P2 Dec 09 sitting —— Emily Yao )+Z.J]$O-
Report on P2 Dec 09 sitting SYQP7oG9oQ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: lb*;Z7fx<'
Question 1 Consolidated statement of financial position 50 marks ^jb;4nf
Professional and ethical behavior xzfugW
Question 2 Impairment of assets 2 25 marks k#~oagW_Gw
Question 3 Revenue recognition 25 marks Uc ,..
Measurement of financial liability H/ Ql
Events after the reporting period <C;TGA
Inventory valuation - lower of cost and NRV Y `$\o
Jointly controlled entity z<^LY ]
Accounting for entity nFI<Te^)
Decommissioning cost iqB%sIP
Jointly controlled assets %qE"A6j
Asset definition W?!rqo2SP
Question 4 Financial instrument 25 marks LH @B\ mS
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. yA*U^:%
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. 2?:OsA}
考题1 :yi} CM4
(a)部分考到的主要的知识点为: :i
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Business combination achieved in stages - subsidiary to subsidiary [h&s<<#
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Disposals - where control is retained PA*k |
- subsidiary to associate
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Goodwill (full value method) ./.aL Th
Intangible assets L:?Ew9Lf
Investment property N7}3?wS
Provisions i eWXr4@:
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: 1=9GV+`n
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. CK|AXz+EN
2. Whether to recognize provision for restructuring. m J$[X
3. Calculation of retained earnings due to large amount of adjustments. kz(" LI]
考题2 n_Y7*3/b-o
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. o
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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. `)KGajB
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?|}qT05
考题4 (]&B' 1b
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. 3,*A VcQA
—— By P2 Lecture Emily Yao :f_oN3F p
