【P2】Report on P2 Dec 09 sitting —— Emily Yao }J= >nL'B
Report on P2 Dec 09 sitting Da. eV U;
09年12月P2 Corporate reporting 的考题结构和相关知识点为: fC6zDTis8A
Question 1 Consolidated statement of financial position 50 marks QH
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Professional and ethical behavior S$O+p&!X
Question 2 Impairment of assets 2 25 marks }_,\yC9F
Question 3 Revenue recognition 25 marks |qUi9#NUo
Measurement of financial liability wm1`<r^
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Events after the reporting period `6bIxb{
Inventory valuation - lower of cost and NRV c~1+5&
Jointly controlled entity O9%`G
Accounting for entity ylFoYROO
Decommissioning cost z;T_%?u
Jointly controlled assets
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Asset definition EI+RF{IKh
Question 4 Financial instrument 25 marks -"Mq<XO&51
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. e@6] rl
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. l', +l{\Z
考题1 zG
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(a)部分考到的主要的知识点为: H ?]%b!gQG
Business combination achieved in stages - subsidiary to subsidiary ,"6Bw |s
Disposals - where control is retained V\
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- subsidiary to associate h
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Goodwill (full value method) %5g(|Y]
Intangible assets /\7E&n:)2
Investment property z @za9U`6i
Provisions sd5% S zx
Foreign transaction +Tf4S
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考生容易出错误的地方会出项在一下几方面: .wH`9aq;5@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. pCacm@(hG
2. Whether to recognize provision for restructuring. H$D),s
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3. Calculation of retained earnings due to large amount of adjustments. Ms4~P6;%
考题2 ]1Wh3C
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. o]R*6$
考题3 [P:+n7= ,l
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. ?/@ U#Qy
考题4 6&J7=g%G
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. k -V3 l
—— By P2 Lecture Emily Yao nYFM^56>_
