【P2】Report on P2 Dec 09 sitting —— Emily Yao #bJp)&LO
Report on P2 Dec 09 sitting bv;. 6C(T<
09年12月P2 Corporate reporting 的考题结构和相关知识点为: nC%<BatQ
Question 1 Consolidated statement of financial position 50 marks Pl. y9g~
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks C hQ] d
Question 3 Revenue recognition 25 marks ? 'qyI^m@
Measurement of financial liability 8
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Events after the reporting period m*L5xxc!
Inventory valuation - lower of cost and NRV ,(RpBTV
Jointly controlled entity ;PB_ @Zg
Accounting for entity -e_|^T"
Decommissioning cost i)] f0F
Jointly controlled assets PqIsk v+
Asset definition
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Question 4 Financial instrument 25 marks |ZM>UJ
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. ;"2VU"
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. Lu~E5 ,
考题1 K^6d_b&
(a)部分考到的主要的知识点为: l}iQ0v@
Business combination achieved in stages - subsidiary to subsidiary ^D1gcI
Disposals - where control is retained K YZ#.f@
- subsidiary to associate 0K6My4d{
Goodwill (full value method) h56Kmx xk
Intangible assets kS35X)-
Investment property E] v]fy"
Provisions <$@I*xk[
Foreign transaction :.tL~%
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考生容易出错误的地方会出项在一下几方面: ?S'aA !/;
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. qDTdYf
2. Whether to recognize provision for restructuring. Y]=k"]:%
3. Calculation of retained earnings due to large amount of adjustments. aM
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考题2 H0!$aO
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\hVunPVx
考题3 P^# 4m
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. -uu&{$
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. d``wx}#Uk
考题4 IRdR3X56
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. 0l4f%'f
—— By P2 Lecture Emily Yao -$k IVh
