【P2】Report on P2 Dec 09 sitting —— Emily Yao 6I yD7PQ
Report on P2 Dec 09 sitting DL:wiQ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 28N
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Question 1 Consolidated statement of financial position 50 marks A^9 RGz4=
Professional and ethical behavior P$=BmBq18`
Question 2 Impairment of assets 2 25 marks OB{d^e}
Question 3 Revenue recognition 25 marks ">LX>uYmX-
Measurement of financial liability wh~g{(Xvq
Events after the reporting period f 4Yn=D=_
Inventory valuation - lower of cost and NRV `J(im
Jointly controlled entity l( CMP!mY
Accounting for entity 9]DM
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Decommissioning cost @TTB$
Jointly controlled assets snW=9b)m
Asset definition 4)i(`/U
Question 4 Financial instrument 25 marks ",hPy[k
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. r- : u*
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. uN)o |7
考题1 37S bF,G
(a)部分考到的主要的知识点为: k{ru< cf
Business combination achieved in stages - subsidiary to subsidiary GQP2-c SZ
Disposals - where control is retained JQt Bt2
- subsidiary to associate ? V0!N;
Goodwill (full value method) FYs-vW {
Intangible assets I!L`W
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Investment property !&n'1gJ)kd
Provisions \9
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Foreign transaction P!apAr
考生容易出错误的地方会出项在一下几方面: ("7rjQjRz
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. HL ^+:`,
3. Calculation of retained earnings due to large amount of adjustments. ZB5:FtW4
考题2 1zDat@<H
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. d*e0/#s
考题3 v%=@_`Ht
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. Pr%Y!
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. p:GB"e9>H
考题4 Lcx)wof
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. oVK3=m@ {
—— By P2 Lecture Emily Yao r ^m8kYezQ
