【P2】Report on P2 Dec 09 sitting —— Emily Yao U7 ajDw
Report on P2 Dec 09 sitting qc`_&!*D
09年12月P2 Corporate reporting 的考题结构和相关知识点为: f}+G;a9Nj
Question 1 Consolidated statement of financial position 50 marks ~F' $p
Professional and ethical behavior "3hw]`a}
Question 2 Impairment of assets 2 25 marks 'Y&yt"cs
Question 3 Revenue recognition 25 marks @u$oqjK
Measurement of financial liability 2{#quXN9
Events after the reporting period ucA6s:!={
Inventory valuation - lower of cost and NRV e=F'
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Jointly controlled entity L50`,, WF
Accounting for entity ' bT9AV%
Decommissioning cost m&$H ?yXW>
Jointly controlled assets iT|+<h
Asset definition # Xn#e
Question 4 Financial instrument 25 marks :))AZ7_
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. R=9j+74U
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. 9#3+k/A
考题1 f0^s*V+
(a)部分考到的主要的知识点为: {)%B?75~
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained YTGup]d
- subsidiary to associate 6%yr>BFtVV
Goodwill (full value method) 'Lm.`U
Intangible assets 4XKg3l1
Investment property MK"Yt<e(o
Provisions qi)(\
Foreign transaction Hu 'c )|~f
考生容易出错误的地方会出项在一下几方面: \Xkx`C
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. '+}hVfN
2. Whether to recognize provision for restructuring. Kt^PL&A2
3. Calculation of retained earnings due to large amount of adjustments. E? FPxs
考题2 .:lzT"QXI
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&O1O> [p1
考题3 c`t1:%S
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. 7'&Xg_
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. v =u|D
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考题4 Y&j6; 2-Z
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. iY nw?4Y
—— By P2 Lecture Emily Yao J%[K;WjrZJ
