【P2】Report on P2 Dec 09 sitting —— Emily Yao #I?iR 3u
Report on P2 Dec 09 sitting 1,j9(m2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: c Wc)sb
Question 1 Consolidated statement of financial position 50 marks T,u IA]
Professional and ethical behavior D H
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Question 2 Impairment of assets 2 25 marks OD]J@m
Question 3 Revenue recognition 25 marks
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Measurement of financial liability T]|O/
Events after the reporting period doc
Inventory valuation - lower of cost and NRV w4'K2 7
Jointly controlled entity V@S/!h+
Accounting for entity 5gD)2Q6
Decommissioning cost ^I{]Um:
Jointly controlled assets u =kSs
Asset definition RC(D=6+[C
Question 4 Financial instrument 25 marks @(c<av?
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. @6q$Zg/
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. CLfb`rF
考题1 udGGDH
(a)部分考到的主要的知识点为: ?0mJBA
Business combination achieved in stages - subsidiary to subsidiary dCP Tpm
Disposals - where control is retained ~Ls I<z
- subsidiary to associate PAw g&._K
Goodwill (full value method) 4p8jV*:@{
Intangible assets #L.}CzAz
Investment property Ro]IE|Fv
Provisions !>y}Xq{bm3
Foreign transaction )m8>w6"
考生容易出错误的地方会出项在一下几方面: pMp9 O/u%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. }AW)R&m
2. Whether to recognize provision for restructuring. ` _U0>Bfg;
3. Calculation of retained earnings due to large amount of adjustments. ' 1'1T5x~
考题2 W 'a~pB1I
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. M3@fc,Ch
考题3 !otq
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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. }8 M`2HMFR
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]8>UII ,US
考题4 #} 7m'F
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. eBTedSM?t
—— By P2 Lecture Emily Yao 2{kfbm-89t
