【P2】Report on P2 Dec 09 sitting —— Emily Yao ({D. o
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Report on P2 Dec 09 sitting #@BM1BpQ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: vq$%Ug/B
Question 1 Consolidated statement of financial position 50 marks e;x
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Professional and ethical behavior G,{L
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Question 2 Impairment of assets 2 25 marks SAs'u"EB
Question 3 Revenue recognition 25 marks N\H{p %8
Measurement of financial liability y[q W>
Events after the reporting period meR%);\
Inventory valuation - lower of cost and NRV 598 xV|TON
Jointly controlled entity lO%Z4V_ Mj
Accounting for entity pX6T7
Decommissioning cost IaE};8a 8
Jointly controlled assets ,!kyrk6
Asset definition 0'^? m$
Question 4 Financial instrument 25 marks r!
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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. ~F ZLA}
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. mfG|K@ODM-
考题1 M(Jf&h4b
(a)部分考到的主要的知识点为: De tBZ .
Business combination achieved in stages - subsidiary to subsidiary WSDNTfpI
Disposals - where control is retained f: 7Y
- subsidiary to associate cWF
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Goodwill (full value method)
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Intangible assets &>I8^i
Investment property 1{o
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Provisions HLYM(Pz
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: q,u >`]}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. SKLQAE5
2. Whether to recognize provision for restructuring. \_x)E]D
3. Calculation of retained earnings due to large amount of adjustments. $
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考题2 e-qr
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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. \` >Y
考题3 8>
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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. [FiXsYb.8
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +Ya-h~7;g#
考题4 ]qV J>
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. (E gykh>
—— By P2 Lecture Emily Yao IZAbW
