【P2】Report on P2 Dec 09 sitting —— Emily Yao [-_ 3Zr
Report on P2 Dec 09 sitting ynvU$}w ~'
09年12月P2 Corporate reporting 的考题结构和相关知识点为: >N62t9Ll[
Question 1 Consolidated statement of financial position 50 marks z6]dF"N
Professional and ethical behavior U BzX%:A
Question 2 Impairment of assets 2 25 marks 6O
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Question 3 Revenue recognition 25 marks u\ro9l
Measurement of financial liability .LhIB?
Events after the reporting period F{ 0Z
Inventory valuation - lower of cost and NRV m~' !
Jointly controlled entity M(KsLu1
Accounting for entity 9Bvi2
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Decommissioning cost /W1!mih
Jointly controlled assets $wg5q\Rv
Asset definition dKTyh:_{
Question 4 Financial instrument 25 marks z0+ LD
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. rn $a)^!
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. xHq"1Vs =
考题1 2 -72 8
(a)部分考到的主要的知识点为: "XfCLc1 T
Business combination achieved in stages - subsidiary to subsidiary _v bCC7Bf8
Disposals - where control is retained >h 1 3i@`r
- subsidiary to associate a$r-
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Goodwill (full value method) 83K)j"!<X
Intangible assets 0^ $
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Investment property F
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Provisions EudX^L5U<d
Foreign transaction k#uSH
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考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. 7aRtw:PQn
3. Calculation of retained earnings due to large amount of adjustments. S "'0l S
考题2 -} Zck1
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. _HF66
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考题3 <}t~^E,
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. {,NGxqhE
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. WD#
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考题4 pMB !I9q
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. VK*Dm:G0
—— By P2 Lecture Emily Yao ]<L(r ,@,
