【P2】Report on P2 Dec 09 sitting —— Emily Yao dYOF2si~%
Report on P2 Dec 09 sitting -.v DF?@G
09年12月P2 Corporate reporting 的考题结构和相关知识点为: M:ai<TZ]
Question 1 Consolidated statement of financial position 50 marks B!aK
Professional and ethical behavior >R,?hW T
Question 2 Impairment of assets 2 25 marks YT2'!R
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Question 3 Revenue recognition 25 marks VTe.M[:
Measurement of financial liability ipKG
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Events after the reporting period [^PCm Z6n
Inventory valuation - lower of cost and NRV oJaAM|7uv
Jointly controlled entity
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Accounting for entity nx4P^P C
Decommissioning cost WBppKj_M
Jointly controlled assets M/jb}*xDR
Asset definition L{ ^4DznI
Question 4 Financial instrument 25 marks -a) T6:e
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. Q
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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. Z^
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考题1 Qd8b-hg
(a)部分考到的主要的知识点为: ~LE[,
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Business combination achieved in stages - subsidiary to subsidiary StQ@g
Disposals - where control is retained u2qV 6/
- subsidiary to associate q=Xg*PM,
Goodwill (full value method) 4'At.<]jL
Intangible assets A'eA u
Investment property !
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Provisions x% XT2 +
Foreign transaction \K`jCsT
考生容易出错误的地方会出项在一下几方面: l`rC0k J]
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. PvOC5b
2. Whether to recognize provision for restructuring. !7 ` [ i
3. Calculation of retained earnings due to large amount of adjustments. m<fA|9 F#
考题2 a
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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. |9]PtgQv7
考题3 MuSaK %
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. rUFFF'm\*a
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. (n=Aa;
考题4 [#X|+M&u6
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. |4xo4%BQ>
—— By P2 Lecture Emily Yao T 'i~_R6
