【P2】Report on P2 Dec 09 sitting —— Emily Yao rqW[B/a{
Report on P2 Dec 09 sitting 1+6:K._C(m
09年12月P2 Corporate reporting 的考题结构和相关知识点为: E9z^# @s
Question 1 Consolidated statement of financial position 50 marks 7ksh%eV
Professional and ethical behavior %Xs3Lz
Question 2 Impairment of assets 2 25 marks 5OeTOI()&5
Question 3 Revenue recognition 25 marks uMVM- (g%
Measurement of financial liability Z?X0:WK
Events after the reporting period 1c_gh12
Inventory valuation - lower of cost and NRV cKuU#&FaV
Jointly controlled entity VeiJ1=hc
Accounting for entity 1{+x >Pv:
Decommissioning cost !$Aijd s5
Jointly controlled assets i e|I*;#
Asset definition arJ4^ d
Question 4 Financial instrument 25 marks )*#Pp )Q
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. maAZI-H{
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. e9e%8hL
考题1 D ^Ahw"X)
(a)部分考到的主要的知识点为: Vcn04j#Q
Business combination achieved in stages - subsidiary to subsidiary u>c\J|K_V
Disposals - where control is retained ~f=~tN)hZ
- subsidiary to associate >2h|$6iWP
Goodwill (full value method) L[
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Intangible assets 6BM[RL?T
Investment property j,%@ %upM
Provisions h/~:}Bof
Foreign transaction n,sf$9"
考生容易出错误的地方会出项在一下几方面: {H nc m
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $jT& ]p
2. Whether to recognize provision for restructuring. 4w,=6|#
3. Calculation of retained earnings due to large amount of adjustments. 0\v98g<[+
考题2 piYv }4;:(
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. 5\93-e
考题3 @P=St\; VP
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. Yhdt"@;..
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. q/y4HT, x
考题4 <;O=h;
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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. v{{Cj83S+
—— By P2 Lecture Emily Yao &y`
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