【P2】Report on P2 Dec 09 sitting —— Emily Yao 0hv}*NYd
Report on P2 Dec 09 sitting ,
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ZgI ?#e
Question 1 Consolidated statement of financial position 50 marks ?&_u$Nn
Professional and ethical behavior R^k)^!/ $f
Question 2 Impairment of assets 2 25 marks Ra)A Q
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Question 3 Revenue recognition 25 marks \\9I:-j:p
Measurement of financial liability X')t6DQ( I
Events after the reporting period &OXm^f)K
Inventory valuation - lower of cost and NRV F!qt=)V@w
Jointly controlled entity
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Accounting for entity N;mJHr3[F
Decommissioning cost L&LAh& %{2
Jointly controlled assets o ~`KOe
Asset definition n"g)hu^B
Question 4 Financial instrument 25 marks wY xk[)&Y
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. 'izv[{!n{
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. \PL0-.t,
考题1 35 d:r:
(a)部分考到的主要的知识点为: q5#6PYIq
Business combination achieved in stages - subsidiary to subsidiary %*a%F ~Ss
Disposals - where control is retained ' ;zS0Yk
- subsidiary to associate VxW>Xx G0
Goodwill (full value method) opfg %*
Intangible assets PTP0 _|K
Investment property }F4%5g
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Provisions tb/`*Yl @
Foreign transaction ]Il}ymk IZ
考生容易出错误的地方会出项在一下几方面: 0u?Vn N<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ,"U|gJn|^
2. Whether to recognize provision for restructuring. W'{o`O=GGr
3. Calculation of retained earnings due to large amount of adjustments. +.
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考题2 2OZ<t@\OY
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. 'BX
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考题3 F#KUu3;B
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.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 8;y\Ln?B
考题4 fM!@cph (8
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. r,Tq";N'
—— By P2 Lecture Emily Yao Y. KJP ?
