【P2】Report on P2 Dec 09 sitting —— Emily Yao _RST[B.u6
Report on P2 Dec 09 sitting R]/3`X9!d>
09年12月P2 Corporate reporting 的考题结构和相关知识点为: \h!%U*!7{
Question 1 Consolidated statement of financial position 50 marks x32hO;
Professional and ethical behavior qm{(.b^
Question 2 Impairment of assets 2 25 marks 3ktjMVy\
Question 3 Revenue recognition 25 marks
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Measurement of financial liability pW 2NrBq@w
Events after the reporting period Wj(
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Inventory valuation - lower of cost and NRV 0L S, (v4
Jointly controlled entity %-/[.DYt
Accounting for entity m6a`Ok P
Decommissioning cost onI%Jl sq
Jointly controlled assets 7
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Asset definition ^KM' O8
Question 4 Financial instrument 25 marks RXxi7^ U
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. V|13%aE_v
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. - 0R5g3^*/
考题1 J<'[ P$D
(a)部分考到的主要的知识点为: |-a5|3
Business combination achieved in stages - subsidiary to subsidiary o^& u?F 9
Disposals - where control is retained iyKAw
- subsidiary to associate w9< <|ZaU
Goodwill (full value method) o $;t
Intangible assets sC1Mwx
Investment property -d1 YG[1|
Provisions }E0~'
Foreign transaction }Go?j#
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考生容易出错误的地方会出项在一下几方面: t(AW2{% }
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #s>AiD
2. Whether to recognize provision for restructuring. f>!)y- 7
3. Calculation of retained earnings due to large amount of adjustments. hjf!FY*F
考题2 b +Sq [
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. M(8dKj1+
考题3 [U]^:sV)
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. >9dzl #
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q)te/ J
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考题4 J=7.-R|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. (K xI*
—— By P2 Lecture Emily Yao 1Xzgm0OS;
