【P2】Report on P2 Dec 09 sitting —— Emily Yao $D bnPZ2$
Report on P2 Dec 09 sitting m{\
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: ov6xa*'a
Question 1 Consolidated statement of financial position 50 marks y> I2}P
Professional and ethical behavior wZqYtJ
Question 2 Impairment of assets 2 25 marks pRd.KY -<
Question 3 Revenue recognition 25 marks z$~x 2<
Measurement of financial liability LOh2eZ"n
Events after the reporting period <DF3! r
Inventory valuation - lower of cost and NRV &d_^k.%y
Jointly controlled entity po| Ux`u
Accounting for entity K d&/9<{>
Decommissioning cost
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Jointly controlled assets \ TV
Asset definition HI.*xkBXl&
Question 4 Financial instrument 25 marks pSs*Z6c)@
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. 02;jeZ#z
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. V=O52?8
考题1 ~iL^KeAp
(a)部分考到的主要的知识点为: UcRP/LR%C
Business combination achieved in stages - subsidiary to subsidiary g`XngRb|j
Disposals - where control is retained m'o dVZ7
- subsidiary to associate Jj4 HJ9
Goodwill (full value method) FuhmLm'p
Intangible assets TEtmmp0OD
Investment property "X q_N4
Provisions x~5uc $
Foreign transaction lx)^wAO4
考生容易出错误的地方会出项在一下几方面: Iy<>-e"|
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. MmF&jd-=
2. Whether to recognize provision for restructuring. 0SQ!lr
3. Calculation of retained earnings due to large amount of adjustments. *uvM6F$ut
考题2 gq=t7b
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. b^o4Q[
考题3 cgnNO&
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. \DB-2*a"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. w"hd_8cO
考题4 ]Q ^)9uE\D
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. ':*H#}Br-#
—— By P2 Lecture Emily Yao R\j~X@ vI
