【P2】Report on P2 Dec 09 sitting —— Emily Yao DRLX0Ml]\
Report on P2 Dec 09 sitting =N
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: LI[ w?6B
Question 1 Consolidated statement of financial position 50 marks ) MFa~/x
Professional and ethical behavior Gw6*0& 3')
Question 2 Impairment of assets 2 25 marks .y {qsL^P
Question 3 Revenue recognition 25 marks uj$b/I>.'
Measurement of financial liability +Io[o6*
Events after the reporting period hlxZq
Inventory valuation - lower of cost and NRV .~0A*a
Jointly controlled entity 8CxC` *L(
Accounting for entity [-cYF dt"V
Decommissioning cost &eQF[8 ,
Jointly controlled assets )TxAhaz+
Asset definition !GcH )
Question 4 Financial instrument 25 marks >dol
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. {~a=aOS
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. Akf?BB3bC
考题1 J7Bf H,o
(a)部分考到的主要的知识点为: V.kU FTCvf
Business combination achieved in stages - subsidiary to subsidiary SrfDl*
Disposals - where control is retained i,BE ]w
- subsidiary to associate 6elmLDMni\
Goodwill (full value method) $
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Intangible assets ]3<k>?
Investment property tWYKW 3~]
Provisions i~}[/^
Foreign transaction 5V\\w ~&/
考生容易出错误的地方会出项在一下几方面: S( jbPQT
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. N^A&DrMF
2. Whether to recognize provision for restructuring. ,~t{Q*#_h
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 @cNX\$J
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. ;"=a-$vm
考题3 ba^cw }5
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. m/sAYF"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. zp>q$e40
考题4 6;U]l.
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. 0t<]Uf
—— By P2 Lecture Emily Yao yzt6
