【P2】Report on P2 Dec 09 sitting —— Emily Yao 3pl.<;9r
Report on P2 Dec 09 sitting o>j3<#?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: GKm)wOb(*S
Question 1 Consolidated statement of financial position 50 marks hX[hR
Professional and ethical behavior od-N7lp#
Question 2 Impairment of assets 2 25 marks q?\3m3
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Question 3 Revenue recognition 25 marks ;i Ud3 '*
Measurement of financial liability c)lM
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Events after the reporting period A "w
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Inventory valuation - lower of cost and NRV ;:' A{&0N
Jointly controlled entity = 1L rU$\
Accounting for entity ucB<
Decommissioning cost 6``!DMDt/P
Jointly controlled assets Rrk3
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Asset definition =X >?Y,
Question 4 Financial instrument 25 marks lgre@M]mg
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. V =1Y& y
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. O (wt[AEA
考题1 +vZ-o{}.jO
(a)部分考到的主要的知识点为: ;Wb
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Business combination achieved in stages - subsidiary to subsidiary .PxtcC. K
Disposals - where control is retained ~
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- subsidiary to associate ].` i`.T
Goodwill (full value method) L# (o(4g2
Intangible assets OSsdB%bIu`
Investment property $FCLo8/=
Provisions Z
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Foreign transaction .y[=0K:
考生容易出错误的地方会出项在一下几方面: .pG_j]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. / 1E6U6
2. Whether to recognize provision for restructuring. o^5xCK:Oi2
3. Calculation of retained earnings due to large amount of adjustments. QBDi;Xzb+
考题2 3X% >xUI
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. CCQ<.iCU
考题3 LLV:E{`p
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. ]6FpUF#<D
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. # l}Y1^PDd
考题4 265df
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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. W
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—— By P2 Lecture Emily Yao >a@-OJ.yOk
