【P2】Report on P2 Dec 09 sitting —— Emily Yao XyytO;X M-
Report on P2 Dec 09 sitting j[\aGS7u
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -
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Question 1 Consolidated statement of financial position 50 marks OQa;EBO
Professional and ethical behavior WU<C7
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks ]>k>Z#8E*
Measurement of financial liability iJ 8I#
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Events after the reporting period 3 (R]QO`%'
Inventory valuation - lower of cost and NRV %<
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Jointly controlled entity !Zma\Ip
Accounting for entity .T }q"
Decommissioning cost <%Afa#
Jointly controlled assets qW' 5Z k
Asset definition #J)8 3
Question 4 Financial instrument 25 marks %!QY :[
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. _#rE6./@q
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. X1; ljX
考题1 |4A938'4j
(a)部分考到的主要的知识点为: Ncle8=8
Business combination achieved in stages - subsidiary to subsidiary R.B3
Disposals - where control is retained Jb"0P`senY
- subsidiary to associate u!K5jqP
Goodwill (full value method) l/o
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Intangible assets K18S
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Investment property /J` ZO$
Provisions g7nqe~
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Foreign transaction ?q+^U>wy&
考生容易出错误的地方会出项在一下几方面: u &s>UkR
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. QR] 61v:`
2. Whether to recognize provision for restructuring. ~q05xy8
3. Calculation of retained earnings due to large amount of adjustments. Uv"O'Z
考题2 2%zJI"Ic
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. &Eqa y'
考题3 _4h[q4Z
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. E]IPag8
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ;L.RfP"5<
考题4 b^I(>l-
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. hh y nB^o
—— By P2 Lecture Emily Yao UO{3v ry48
