【P2】Report on P2 Dec 09 sitting —— Emily Yao ?{|q5n
Report on P2 Dec 09 sitting T/G z94c
09年12月P2 Corporate reporting 的考题结构和相关知识点为: '}JhzKNj
Question 1 Consolidated statement of financial position 50 marks '()xHEGl3
Professional and ethical behavior k) = X}=w
Question 2 Impairment of assets 2 25 marks fk[ -mZ
Question 3 Revenue recognition 25 marks ox>^>wR*
Measurement of financial liability M7a.8-!1
Events after the reporting period U; V7 u/{
Inventory valuation - lower of cost and NRV }QcCS2)Ud
Jointly controlled entity *:YiimOY"
Accounting for entity I<4Pur>"
Decommissioning cost 7he,?T)vD
Jointly controlled assets
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Asset definition /-ch`u md
Question 4 Financial instrument 25 marks ?(y*nD[a
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. 3n1;G8Nf
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. `d
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考题1 ,p@y]
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(a)部分考到的主要的知识点为: \oXpi$
Business combination achieved in stages - subsidiary to subsidiary .hP D$o
Disposals - where control is retained ,j}6?
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- subsidiary to associate w d^':
Goodwill (full value method) YTpSHpf@
Intangible assets o \<ULW*
Investment property OwUhdiG
Provisions Ar|0b}=)>
Foreign transaction }DE g-j,F
考生容易出错误的地方会出项在一下几方面: Gg3,:A_ w
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }[};IqVaK
2. Whether to recognize provision for restructuring. Ae^~Cz1qz
3. Calculation of retained earnings due to large amount of adjustments. 3cyHfp
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考题2 ?|C2*?hZ+
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. #m<nAR
考题3 i2U{GV<K-r
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. +I:Unp
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. n
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考题4 Oo8VeRZ
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. +z\^ t_"f
—— By P2 Lecture Emily Yao S6M}WR^,
