【P2】Report on P2 Dec 09 sitting —— Emily Yao 4<{]_S6"0y
Report on P2 Dec 09 sitting x{.+i'
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |A 0)-sVZ
Question 1 Consolidated statement of financial position 50 marks * sbZ{{]e
Professional and ethical behavior t/`~(0F
Question 2 Impairment of assets 2 25 marks {ICW"R lcs
Question 3 Revenue recognition 25 marks ~qP_1()
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Measurement of financial liability svTKt%6X
Events after the reporting period U81--'@y
Inventory valuation - lower of cost and NRV 7\xGMC
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Jointly controlled entity ?5e]^H}
Accounting for entity _ I1:|y
Decommissioning cost 'gQ0=6(\
Jointly controlled assets aF
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Asset definition n^P~]1i
Question 4 Financial instrument 25 marks |1[3RnG S
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. 5gZ6H/.
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. Vv Se`E*
考题1 9KgGK cy%
(a)部分考到的主要的知识点为: U b_!~tb}?
Business combination achieved in stages - subsidiary to subsidiary j[e<CGZ
Disposals - where control is retained rQ
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- subsidiary to associate KqI<#hUl
Goodwill (full value method) t5"g 9`A L
Intangible assets &ap&dM0@%a
Investment property !u m ~P
Provisions >&g^ `
Foreign transaction m2|% AD
考生容易出错误的地方会出项在一下几方面: o6 l
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. yJRqX]MLA
3. Calculation of retained earnings due to large amount of adjustments. [S<1|hk
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考题2 "7X[@xX@
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. :k
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考题3 qjrl$[`X:
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. YooP HeQ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g;n6hXq4
考题4
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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. )oU%++cdo
—— By P2 Lecture Emily Yao I)YUGA5
