【P2】Report on P2 Dec 09 sitting —— Emily Yao 3i<*,@CY
Report on P2 Dec 09 sitting ju
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?V+=uTCq
Question 1 Consolidated statement of financial position 50 marks :7 maN^
Professional and ethical behavior l)zS}"F,
Question 2 Impairment of assets 2 25 marks M~v{\!S
Question 3 Revenue recognition 25 marks < ?!#Q A
Measurement of financial liability y~
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Events after the reporting period [>fE{ ~Y
Inventory valuation - lower of cost and NRV t_3XqjuA
Jointly controlled entity 3s +D
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Accounting for entity 5_PD ?lg
Decommissioning cost z`W$/tw"
Jointly controlled assets sBh|y F,
Asset definition aV1(DZ83
Question 4 Financial instrument 25 marks -7u4f y{T
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. My)/d]a
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 9tJiIr8i
考题1 giv cq'L
(a)部分考到的主要的知识点为: ey:3F%
Business combination achieved in stages - subsidiary to subsidiary 8"? t6Z;5
Disposals - where control is retained y37@4p^@9
- subsidiary to associate Ma$b(4dB
Goodwill (full value method) Gg / K
Intangible assets 9d
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Investment property u(P
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Provisions B<W{kEY
Foreign transaction <X:7$v6T|
考生容易出错误的地方会出项在一下几方面: W n|w~{d{
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. )
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2. Whether to recognize provision for restructuring. ke/QFN-`
3. Calculation of retained earnings due to large amount of adjustments. arnu|paw
考题2 3 S Dw-k
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ibh!8" [
考题3 m }k rG
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. n-uoY<;hp
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. IRLT -
考题4 9R!.U\sq
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. 8[eH8m#~$
—— By P2 Lecture Emily Yao
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