【P2】Report on P2 Dec 09 sitting —— Emily Yao *Yjs$'_2
Report on P2 Dec 09 sitting bxHk0 w
09年12月P2 Corporate reporting 的考题结构和相关知识点为: P#1 y
Question 1 Consolidated statement of financial position 50 marks 8r Nxd=!
Professional and ethical behavior TrA Uu`?#
Question 2 Impairment of assets 2 25 marks y>1 8)8
Question 3 Revenue recognition 25 marks }`]^LFU5
Measurement of financial liability ? D'-{/ <4
Events after the reporting period -e\kIK
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Inventory valuation - lower of cost and NRV /bk} J:QRg
Jointly controlled entity 3Ab$
Accounting for entity hlEvL
Decommissioning cost Q :|E
Jointly controlled assets |(g2fByDf
Asset definition Q{kuB+s
Question 4 Financial instrument 25 marks %.Y`X(g6/
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. \
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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. :9qB{rLi}
考题1 qm_E/B
(a)部分考到的主要的知识点为: q=(w K&
Business combination achieved in stages - subsidiary to subsidiary nTlrG6
Disposals - where control is retained zg"ZXZ
- subsidiary to associate mL+ps x+
Goodwill (full value method)
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Intangible assets z05pVe/5
Investment property Hc !_o`[{l
Provisions Iqv
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Foreign transaction D1a2|^zt
考生容易出错误的地方会出项在一下几方面: pqX=l%{4ES
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. b5C #xxIO
2. Whether to recognize provision for restructuring. 0\A[a4crj
3. Calculation of retained earnings due to large amount of adjustments. tO$M[P=b
考题2 a r%Rr"
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. Hqv(X=6
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考题3 ::w%rv
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. =*N(8j>y
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. iLei-\w6y
考题4 LdV_7)
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. @w z7jzMi
—— By P2 Lecture Emily Yao u/WkqJvw#
