【P2】Report on P2 Dec 09 sitting —— Emily Yao {n%F^ky+7
Report on P2 Dec 09 sitting lg A9p
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 2f I?P
Question 1 Consolidated statement of financial position 50 marks Z: 9" 7^+
Professional and ethical behavior aCFO ]
Question 2 Impairment of assets 2 25 marks 3=5+NJ'8
Question 3 Revenue recognition 25 marks #xE" ];
Measurement of financial liability [a
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Events after the reporting period b^5rV5d
Inventory valuation - lower of cost and NRV
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Jointly controlled entity 0$/wH #f
Accounting for entity pt|u?T_+
Decommissioning cost @;d
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Jointly controlled assets B7T(9Tj+Fh
Asset definition i~.L{K
Question 4 Financial instrument 25 marks (K> 5DU
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. nY}Ep\g
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. !lL 21C6g+
考题1 V w HTtZ
(a)部分考到的主要的知识点为: 3 MiNJi#=2
Business combination achieved in stages - subsidiary to subsidiary EQz`o +
Disposals - where control is retained Ry[VEn>C1
- subsidiary to associate >K;p+( <6
Goodwill (full value method) =R?NOWrDY
Intangible assets )5)S8~Oc
Investment property "D
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Provisions tX&Dum $
Foreign transaction US0)^TKrj
考生容易出错误的地方会出项在一下几方面: Qy5\q W'
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. (?I8/KYR
2. Whether to recognize provision for restructuring. : kf l q
3. Calculation of retained earnings due to large amount of adjustments. L&Bc-kMH
考题2 B {f&'1pp/
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. C -m
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考题3 ]6W#P7
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. yo") G!BN
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q
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考题4 XNf%vC>
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. :_i1)4[!
—— By P2 Lecture Emily Yao X9#Od9cNaC
