【P2】Report on P2 Dec 09 sitting —— Emily Yao E{IY7Xz^>
Report on P2 Dec 09 sitting vH>s2\V"
09年12月P2 Corporate reporting 的考题结构和相关知识点为: KzLkT7,y+
Question 1 Consolidated statement of financial position 50 marks vk|xY DD
Professional and ethical behavior O+ J0X*&x
Question 2 Impairment of assets 2 25 marks Y?JB%%WWI
Question 3 Revenue recognition 25 marks zB#.EW
Measurement of financial liability D<Z
]kR(
Events after the reporting period wRe2sjM
Inventory valuation - lower of cost and NRV j.SE'a_
Jointly controlled entity _*u $U
Accounting for entity \& ^U9=uq
Decommissioning cost ]?0]K!7Ea
Jointly controlled assets L?b;TjLe
Asset definition +Sg+% 8T
Question 4 Financial instrument 25 marks m/ng PeZ
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. u'Z^|IVfo
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. Kd7 Lpw1u]
考题1 nF=[m; ~
(a)部分考到的主要的知识点为: E#c9n%E\sz
Business combination achieved in stages - subsidiary to subsidiary o:lMR P~
Disposals - where control is retained \qB.>f"%p|
- subsidiary to associate QzV%m0
Goodwill (full value method) O\}w&BE:h
Intangible assets 9PJnKzQ4
Investment property 1cd3m
Provisions >xIb|Yp)&
Foreign transaction 71,GrUV:
考生容易出错误的地方会出项在一下几方面: ]1|OQYG
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 7O' u5 N
2. Whether to recognize provision for restructuring. i6xzHfaYG
3. Calculation of retained earnings due to large amount of adjustments. gmt S3,
考题2 M8f[ ck
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. agnEYdM_
考题3 ^AR kjYt
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. :<,tGYg/!
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. FOS*X
考题4 D fVSG1g
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. ;rt\
—— By P2 Lecture Emily Yao *I` Eb7
^
