【P2】Report on P2 Dec 09 sitting —— Emily Yao x
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Report on P2 Dec 09 sitting (H+[ ^(3d2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: B5HdC%8/}
Question 1 Consolidated statement of financial position 50 marks !h>$ bm
Professional and ethical behavior J. 2]k
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Question 2 Impairment of assets 2 25 marks FM"BTA:C
Question 3 Revenue recognition 25 marks lO> 7`2x=F
Measurement of financial liability T zYg
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Events after the reporting period KHz8
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Inventory valuation - lower of cost and NRV g/Jj ]X#r
Jointly controlled entity )]>
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Accounting for entity \BaN5+ B6
Decommissioning cost Z'dI!8(Nf
Jointly controlled assets 8M+F!1-#
Asset definition -#;VFSz,9*
Question 4 Financial instrument 25 marks 8; \tP 29
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. ;n{j,HB
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. 1r&
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考题1 !9 LAX M
(a)部分考到的主要的知识点为: [e@OHQM
Business combination achieved in stages - subsidiary to subsidiary )^S^s >3
Disposals - where control is retained RK:sQWG
- subsidiary to associate jQeE07g
Goodwill (full value method) s*/ G-
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Intangible assets ku9F N
Investment property h;UdwmT
Provisions vKf;&`^qE
Foreign transaction 4*XP;`
考生容易出错误的地方会出项在一下几方面: soQzIx
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ;
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2. Whether to recognize provision for restructuring. J vJ!\6Q@
3. Calculation of retained earnings due to large amount of adjustments. il c y/
考题2 :'rZZeb'
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. FJ,\?ooGf
考题3 1fhK {9#
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. f9XO9N,hE:
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. D3AtYt
考题4 5`'au61/2
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. Xa%&.&V
—— By P2 Lecture Emily Yao oy2 d
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