【P2】Report on P2 Dec 09 sitting —— Emily Yao 7q!?1 -?8R
Report on P2 Dec 09 sitting 7"#f!. E
09年12月P2 Corporate reporting 的考题结构和相关知识点为: a%v>eXc
Question 1 Consolidated statement of financial position 50 marks uj)yk*
Professional and ethical behavior "$r 1$mBi
Question 2 Impairment of assets 2 25 marks alV dQfu
Question 3 Revenue recognition 25 marks J||E;=%f-Q
Measurement of financial liability =)(0.E
Events after the reporting period w=|py>%
Inventory valuation - lower of cost and NRV *<7l!#
Jointly controlled entity cu)U7
Accounting for entity Gy9
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Decommissioning cost BG N9, ii
Jointly controlled assets x7H A722w
Asset definition &f"T,4Oh
Question 4 Financial instrument 25 marks H$Kw=kMw
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. S"Kq ^DN
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 5?w.rcN[j
考题1 0Q`&inwh
(a)部分考到的主要的知识点为: )(lJT&e
Business combination achieved in stages - subsidiary to subsidiary v$;@0t:;#
Disposals - where control is retained h
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- subsidiary to associate ^zg acn
Goodwill (full value method) sCkO0dl8
Intangible assets V:Oi W"/
Investment property #~S>K3(
Provisions -R :X<eb
Foreign transaction yyjw?#\8
考生容易出错误的地方会出项在一下几方面: i y}xICt
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. e? P%wqB
2. Whether to recognize provision for restructuring. tvGlp)?.
3. Calculation of retained earnings due to large amount of adjustments. x}|+sS,g
考题2 /kRAt^4!
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.
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考题3 $it @>L8
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. l#$TYJi
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r%|A$=[Q
考题4 I|T7+{5 z
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. \2 >3Opt
—— By P2 Lecture Emily Yao "Vy WT
