【P2】Report on P2 Dec 09 sitting —— Emily Yao Qtpw0 t"
Report on P2 Dec 09 sitting _}-Ed,.=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: vmZyvJSE
Question 1 Consolidated statement of financial position 50 marks &*N;yW""f
Professional and ethical behavior b$:<T7vei
Question 2 Impairment of assets 2 25 marks UMbM3m=\
Question 3 Revenue recognition 25 marks G\1\L*+0
Measurement of financial liability Q4,!N(>D
Events after the reporting period yk| < P\
Inventory valuation - lower of cost and NRV cRhu]fv()
Jointly controlled entity F"<TV&xf
Accounting for entity Th6xwMq
Decommissioning cost ^xwnX=Np
Jointly controlled assets o1 kY|cnGH
Asset definition e$ 3 {URg
Question 4 Financial instrument 25 marks 3,<$z1Jm
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. D-tm'AP 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. %`[O z[V
考题1 J
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(a)部分考到的主要的知识点为: r2]KP(T8|
Business combination achieved in stages - subsidiary to subsidiary E9IU ,P6a
Disposals - where control is retained Z4 +6'
- subsidiary to associate ~S, R`wo
Goodwill (full value method) 9=J+5V^qD<
Intangible assets $R2iSu{kO
Investment property j r<`@
Provisions V6C*d:
Foreign transaction $ &Ntdn
考生容易出错误的地方会出项在一下几方面: As;@T
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. i0y^b5@MOb
2. Whether to recognize provision for restructuring. TUQ+?[
3. Calculation of retained earnings due to large amount of adjustments. "Vg1'd }f
考题2 $ 6ev K~
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. #ONad0T;
考题3 ST#MCh-00
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. ? %9-5"U[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. kIlc$:K^
考题4 a$* )d($
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.
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—— By P2 Lecture Emily Yao oWu2}#~z_
