【P2】Report on P2 Dec 09 sitting —— Emily Yao Qs a2i w{
Report on P2 Dec 09 sitting [ Wc 73-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: \N30SG ?o
Question 1 Consolidated statement of financial position 50 marks \=)h6AG
Professional and ethical behavior {$^|^n5j
Question 2 Impairment of assets 2 25 marks i{2KMa{K
Question 3 Revenue recognition 25 marks & BkNkb 0
Measurement of financial liability CfU )+20
Events after the reporting period `F#KXk
Inventory valuation - lower of cost and NRV gQ
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Jointly controlled entity V|=
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Accounting for entity V. J%4&^X
Decommissioning cost W2RS G~|
Jointly controlled assets /Q-!><riD
Asset definition <9"i_
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Question 4 Financial instrument 25 marks sdLFBiR
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. >qC T#TY
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. SDkN
考题1 `*]r.u0
(a)部分考到的主要的知识点为: ;
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Business combination achieved in stages - subsidiary to subsidiary ?k#% AM
Disposals - where control is retained PA E) 3
- subsidiary to associate hf[K\aAk
Goodwill (full value method) dn Xc- <
Intangible assets o9/P/PZ\X
Investment property =" `y<J P
Provisions IX}l)t[:(
Foreign transaction g!$
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考生容易出错误的地方会出项在一下几方面: j[9 B,C4
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2rxdRg'YLQ
2. Whether to recognize provision for restructuring. 7 ?Fl [FW$
3. Calculation of retained earnings due to large amount of adjustments. &("?6 %GC
考题2 2.6,c$2tB
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. U+KbvkX wj
考题3 \vI_%su1N
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)xI. Q6
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -&c@c@dC
考题4 ;(XSw%Y
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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. [f'7 /w+
—— By P2 Lecture Emily Yao .D :v0Zm}m
