【P2】Report on P2 Dec 09 sitting —— Emily Yao }Q=se[((
Report on P2 Dec 09 sitting 9;Pu9s[q2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: =@KY A(D
Question 1 Consolidated statement of financial position 50 marks 3:8nwt
Professional and ethical behavior Vc52s+7=8
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks .-u k
Measurement of financial liability KvJP(!{
Events after the reporting period Q xF8=p
Inventory valuation - lower of cost and NRV e N< pU%7
Jointly controlled entity Vtzm Y
Accounting for entity {.D2ON
Decommissioning cost &]yJCzo]
Jointly controlled assets ;Q>3N (
Asset definition 7YXXkdgbd
Question 4 Financial instrument 25 marks Ul713Bjz
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. FX|lhwmc(
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. h
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考题1 H=o -ScA
(a)部分考到的主要的知识点为: C 3 b0`|5
Business combination achieved in stages - subsidiary to subsidiary c7l!G~yx'
Disposals - where control is retained (-' 0g@0UA
- subsidiary to associate K]pKe" M
Goodwill (full value method) $|cp;~ 1
Intangible assets R3{*v =ov
Investment property
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Provisions -90 ZI1O`
Foreign transaction k|$"TFXx;
考生容易出错误的地方会出项在一下几方面: 4'{hI;&a&
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. &v
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2. Whether to recognize provision for restructuring. *L4 ]\wf
3. Calculation of retained earnings due to large amount of adjustments. W#Hv~1
考题2 {c\oOM<7
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. ,'1Olu{v[s
考题3 G x
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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. F 'UguC">
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. D=82$$
考题4 @1/}-.(n
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. L=$?q/=-
—— By P2 Lecture Emily Yao @RoRNat
