【P2】Report on P2 Dec 09 sitting —— Emily Yao Iy[ TEB
Report on P2 Dec 09 sitting XSOSy2:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9 ^+8b9y
Question 1 Consolidated statement of financial position 50 marks sH_B*cr3
Professional and ethical behavior j{&*]QTN
Question 2 Impairment of assets 2 25 marks 8@rddk
Question 3 Revenue recognition 25 marks @{V bu
Measurement of financial liability fmg Xh)=
Events after the reporting period ?q{H S&k
Inventory valuation - lower of cost and NRV w#qE#g %1
Jointly controlled entity "Sb<"$ :
Accounting for entity ,uo K'_
Decommissioning cost !
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Jointly controlled assets xwSi.~ .
Asset definition 'LX]/ D
Question 4 Financial instrument 25 marks &)
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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. @h=r;N#/`P
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. ,azBk`$iQr
考题1 vCX
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(a)部分考到的主要的知识点为: 0&Z+P?Wb4
Business combination achieved in stages - subsidiary to subsidiary BZP{{
Disposals - where control is retained M4}b l h#
- subsidiary to associate -4Hf5 !
Goodwill (full value method) T;C0t9Yew
Intangible assets eHE?#r16Z
Investment property 4ux^K :z
Provisions rK~O bv
Foreign transaction i K,^|Q8
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. F<0GX!p4u
2. Whether to recognize provision for restructuring. ^!A@:}t>
3. Calculation of retained earnings due to large amount of adjustments. _=Y HO.
考题2 O&g$dK!Rad
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. T/$hN hQK
考题3
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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. a 8}!9kL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h?7@]&VJ
考题4 D}T+X ;u)K
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. +yd{-iH
—— By P2 Lecture Emily Yao zBjbH=
