【P2】Report on P2 Dec 09 sitting —— Emily Yao >LRaIU>
Report on P2 Dec 09 sitting Y7IlqC`i
09年12月P2 Corporate reporting 的考题结构和相关知识点为: vb4G_ X0S
Question 1 Consolidated statement of financial position 50 marks DrY oC7
Professional and ethical behavior ABS
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Question 2 Impairment of assets 2 25 marks Zzzi\5&gU
Question 3 Revenue recognition 25 marks ,Y uWz$aF{
Measurement of financial liability WLA_YMlA
Events after the reporting period ;L/T}!Dx
Inventory valuation - lower of cost and NRV n ;$}pg ~
Jointly controlled entity ok W)s*7
Accounting for entity FPM}:c4
Decommissioning cost 9dhFQWz"
Jointly controlled assets KfI$'F
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Asset definition ~(L
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Question 4 Financial instrument 25 marks ~S<F
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ?R ~Ye
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. GCmVmOdKr
考题1 OAQ O J'
(a)部分考到的主要的知识点为: _jI)!rfb
Business combination achieved in stages - subsidiary to subsidiary we@En
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Disposals - where control is retained 5;uX"z G
- subsidiary to associate "NI>HO.U
Goodwill (full value method) mZ.6Njb
Intangible assets 41_sSqq;^
Investment property d%|#m)
Provisions OEq e^``!
Foreign transaction !t
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考生容易出错误的地方会出项在一下几方面: rD)v%vvr&`
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. lK
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2. Whether to recognize provision for restructuring. ry<}DK<u
3. Calculation of retained earnings due to large amount of adjustments. #esu@kMU`
考题2 X0J]6|du.
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. )#TJw@dNf^
考题3 6P[
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. z AdVJ58H
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. OKH~Y-%<
考题4 Jd_ 1>p
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. p[+me o
—— By P2 Lecture Emily Yao }u$a PS<$!
