【P2】Report on P2 Dec 09 sitting —— Emily Yao * RyU*au
Report on P2 Dec 09 sitting Er;q s *f
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ,k_"T. w
Question 1 Consolidated statement of financial position 50 marks -g." {
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Professional and ethical behavior #UE}JR3g
Question 2 Impairment of assets 2 25 marks ;mYZ@g%e
Question 3 Revenue recognition 25 marks U 9\\8
Measurement of financial liability 2-DG6\QX|
Events after the reporting period aAbA)'G
Inventory valuation - lower of cost and NRV otd Rz<C
Jointly controlled entity \FUMfo^
Accounting for entity et/ :vLl13
Decommissioning cost q9dplEe5
Jointly controlled assets ?=LT
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Asset definition z#Fel/L`O
Question 4 Financial instrument 25 marks P z~jW):E
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. SXP(C^?C
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. fgs@oaoZ
考题1 {?N m"#
(a)部分考到的主要的知识点为: 0%Le*C'yk
Business combination achieved in stages - subsidiary to subsidiary U3C"o|
Disposals - where control is retained $ OG){'X
- subsidiary to associate O_ qwD6s-_
Goodwill (full value method) HE35QH@/`
Intangible assets %W8iC% ~
Investment property B$6KI
Provisions 0zA;%oP
Foreign transaction 4Z>gK (
考生容易出错误的地方会出项在一下几方面: O PzudO
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. <5D4h!
2. Whether to recognize provision for restructuring. ;:_AOb31N
3. Calculation of retained earnings due to large amount of adjustments. ~&<t++ g
考题2 n?nzm "g
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. 6 }m `_d?
考题3 yuy \T(7BN
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. ]\KVA)\
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NTD1QJ
考题4 Q
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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. aoZ | @x
—— By P2 Lecture Emily Yao :o' |%JE
