【P2】Report on P2 Dec 09 sitting —— Emily Yao lMez!qx,=
Report on P2 Dec 09 sitting @ ^cgq3H'
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ;}~Bv<#
Question 1 Consolidated statement of financial position 50 marks $L8s/1up
Professional and ethical behavior w s>Iyw.u
Question 2 Impairment of assets 2 25 marks J 7;n;Mx
Question 3 Revenue recognition 25 marks Ko|xEz=
Measurement of financial liability P=[x!}.I
Events after the reporting period h_G|.7!
Inventory valuation - lower of cost and NRV KH>sCEt
Jointly controlled entity 8/?u
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Accounting for entity Q
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Decommissioning cost -^Km}9g
Jointly controlled assets ,
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Asset definition 50bP&dj&
Question 4 Financial instrument 25 marks y ' |W['
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. p]
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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. N v
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考题1 >m6,xxTR
(a)部分考到的主要的知识点为: Z?v6pjZ?
Business combination achieved in stages - subsidiary to subsidiary zw0 r
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Disposals - where control is retained [I<'E
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- subsidiary to associate q\ y#
Goodwill (full value method) GVc[p\h(
Intangible assets +Y9D!=_ lj
Investment property k>;r9^ D
Provisions [-Tt11
Foreign transaction >\x_ "o
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考生容易出错误的地方会出项在一下几方面: 9hLmrYNM1
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. rn[}{1I33Q
2. Whether to recognize provision for restructuring. o p5^9`"
3. Calculation of retained earnings due to large amount of adjustments. MY*>) us\
考题2 9g5{ 3N3
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. ySK Yqt z
考题3 YSz$` 7i
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. \v
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. $17
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考题4 dms:i)L2
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. y#Za |nt
—— By P2 Lecture Emily Yao VBsFT2XiL
