【P2】Report on P2 Dec 09 sitting —— Emily Yao $% k1fa C
Report on P2 Dec 09 sitting ?\= /$ Gt
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 15\Ph[6g
Question 1 Consolidated statement of financial position 50 marks SI:ifR&T
Professional and ethical behavior d9^E.8p$
Question 2 Impairment of assets 2 25 marks 0ezYd S~o
Question 3 Revenue recognition 25 marks i' /m4 !>h
Measurement of financial liability y(jg#7)
Events after the reporting period vG41C k1
Inventory valuation - lower of cost and NRV (= x"Y{%
Jointly controlled entity /B3R1kNf|
Accounting for entity \E1U@6a
Decommissioning cost "f.Z}AbP
Jointly controlled assets kma?v B
Asset definition q>!L6h5]t
Question 4 Financial instrument 25 marks <[ Xw )/ #
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. JH,/j R
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. sN=6 gCau
考题1 F" +o@9]
(a)部分考到的主要的知识点为: j dA
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Business combination achieved in stages - subsidiary to subsidiary #s-iy+/1oN
Disposals - where control is retained $D1w5o-
- subsidiary to associate bzpFbfb
Goodwill (full value method) 3Hi+Z}8
Intangible assets
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Investment property T.e. {yO
Provisions yB pk$
Foreign transaction QbFHfA 2Ij
考生容易出错误的地方会出项在一下几方面: }ET,ysa
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. UPU+ver
2. Whether to recognize provision for restructuring. h!@,8y[B
3. Calculation of retained earnings due to large amount of adjustments. O TWkUB{
考题2 upn~5>uCP
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. J97R0
考题3 Yf_6PGNzX
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. ,U,By~s
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. : fcM:w&
考题4
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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. :Sg&0Wj+#j
—— By P2 Lecture Emily Yao d[
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