【P2】Report on P2 Dec 09 sitting —— Emily Yao _?{7%(C
Report on P2 Dec 09 sitting uqMw-f/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .E4* >@M5
Question 1 Consolidated statement of financial position 50 marks P RKZg]?
Professional and ethical behavior nM,:f)z
Question 2 Impairment of assets 2 25 marks >=~\b
Question 3 Revenue recognition 25 marks +v Bi7#&
Measurement of financial liability v}B%:1P4
Events after the reporting period ?,} u6tH
Inventory valuation - lower of cost and NRV ys[Li.s:
Jointly controlled entity QV;o9j
Accounting for entity 9!FX *} dC
Decommissioning cost i?
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Jointly controlled assets d2k-MZuT6
Asset definition t@q'm.:uw<
Question 4 Financial instrument 25 marks #6`5-5Ks;
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. Fn4v/)*H
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. )*')
考题1 JF~i.+{ h
(a)部分考到的主要的知识点为: Gp"GTP
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Business combination achieved in stages - subsidiary to subsidiary c_lHj#A(l
Disposals - where control is retained _fAgp_)
- subsidiary to associate jHL s
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Goodwill (full value method) 5&]5*;Bv J
Intangible assets NBikYxa
Investment property 96=<phcwN[
Provisions
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Foreign transaction sD|l}f
考生容易出错误的地方会出项在一下几方面: QY\k3hiq
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. _|k$[^ln^
2. Whether to recognize provision for restructuring. /{M<FVXK+|
3. Calculation of retained earnings due to large amount of adjustments. u uzV,q
考题2 Ni$'#
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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. f?3-C8 hU
考题3 pYr"3BwG
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. k,h 602(
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. jhu
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考题4 @s5=6z]=H
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. '&>"`q
—— By P2 Lecture Emily Yao 8K%N7RL|
