【P2】Report on P2 Dec 09 sitting —— Emily Yao n.8 870.BW
Report on P2 Dec 09 sitting j>;1jzr2}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (nq""kO6'
Question 1 Consolidated statement of financial position 50 marks s<# BxN
Professional and ethical behavior 3e^0W_ >6
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks |wv+g0]Pg^
Measurement of financial liability AQ(n?1LU
Events after the reporting period lMu9Dp
Inventory valuation - lower of cost and NRV
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Jointly controlled entity ysG1 {NOl
Accounting for entity Q njK<}M9
Decommissioning cost ^j${#Q
Jointly controlled assets \^9n&MonM
Asset definition \8<[P(!3
Question 4 Financial instrument 25 marks OAs>F"
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. eq%cRd]u
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. +J C"@
考题1 8g)$%Fy+N
(a)部分考到的主要的知识点为: QOUyD;0IW
Business combination achieved in stages - subsidiary to subsidiary KG(F
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Disposals - where control is retained BN jMq
- subsidiary to associate ]!^wB 3j
Goodwill (full value method) }]dzY(
Intangible assets ~= c 5q
Investment property qzv ht4
Provisions kZG;
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Foreign transaction n=JV*h0
考生容易出错误的地方会出项在一下几方面: ob/<;SrU<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 3=oxT6"k
2. Whether to recognize provision for restructuring. !ck~4~J
3. Calculation of retained earnings due to large amount of adjustments. c-&Q_lB
考题2 Hpz1Iy @
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. /~ WBqcl
考题3 !:5'MI@
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. (_FeX22+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 cy!P!t,@
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. ~a2|W|?
—— By P2 Lecture Emily Yao b 49h @G
