【P2】Report on P2 Dec 09 sitting —— Emily Yao F}P+3IaE
Report on P2 Dec 09 sitting YaJ[39 V
09年12月P2 Corporate reporting 的考题结构和相关知识点为: & w sxH4
Question 1 Consolidated statement of financial position 50 marks <Q 'J=;vV
Professional and ethical behavior 4y&%YLMpl
Question 2 Impairment of assets 2 25 marks T] \_[e
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Question 3 Revenue recognition 25 marks +]-~UsM
Measurement of financial liability G2Ek
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Events after the reporting period yTW P1
Inventory valuation - lower of cost and NRV H8+7rM
Jointly controlled entity VfOm#Ue0 q
Accounting for entity smQ<lwA
Decommissioning cost 4S>A}rWz
Jointly controlled assets N;e d_!
Asset definition )(`I1"1
Question 4 Financial instrument 25 marks k3::5&
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. Q?KWiFA}'
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. bD[W`yW0
考题1 M<oIo 036
(a)部分考到的主要的知识点为: Md_S};!QN6
Business combination achieved in stages - subsidiary to subsidiary uh'{+E;=
Disposals - where control is retained T !C39
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- subsidiary to associate ].=&^0cg
Goodwill (full value method) >[;+QVr;
Intangible assets To1 .U)do
Investment property J ylav:
Provisions xMNUy B{?
Foreign transaction 1e.V%!Xk
考生容易出错误的地方会出项在一下几方面: n46H7e(ej\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $8gj}0}eH
2. Whether to recognize provision for restructuring. .}Va~[0j
3. Calculation of retained earnings due to large amount of adjustments. eh B (?
考题2 5hwe ul>S
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. {/SU fXq
考题3 oUrNz#U
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. t'Zq>y;yg
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. (27bNKr
考题4 . _j9^Ll
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. NO5\ |.,Z
—— By P2 Lecture Emily Yao UfcQFT{()
