【P2】Report on P2 Dec 09 sitting —— Emily Yao y7Ub~q U
Report on P2 Dec 09 sitting -Tt}M#W
09年12月P2 Corporate reporting 的考题结构和相关知识点为: g-s@m}[T
Question 1 Consolidated statement of financial position 50 marks (Zn\S*_@/
Professional and ethical behavior . = 5Jpo
Question 2 Impairment of assets 2 25 marks OH(+]%B78
Question 3 Revenue recognition 25 marks %)e+w+
Measurement of financial liability `fRy"44nR
Events after the reporting period G@'0vYb#
Inventory valuation - lower of cost and NRV
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Jointly controlled entity ]aR4U`
Accounting for entity D0P% .r"v
Decommissioning cost ?|/}~ nj7
Jointly controlled assets ,jWd?-NH
Asset definition i@6
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Question 4 Financial instrument 25 marks @W,Y_8:
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. S ] &->5"
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.
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考题1 u j@<_|7
(a)部分考到的主要的知识点为: IO'Q}bU4vs
Business combination achieved in stages - subsidiary to subsidiary mc=*wr$
Disposals - where control is retained *l^'v9
- subsidiary to associate 2uTa}{/%
Goodwill (full value method) ,+RO 5n
Intangible assets r?TK@^z
Investment property *
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Provisions :&%;s*-9
Foreign transaction ]4yvTP3[Rm
考生容易出错误的地方会出项在一下几方面: ^&.?kJM
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. #.)>geLC>9
2. Whether to recognize provision for restructuring. gK( 4<PO'
3. Calculation of retained earnings due to large amount of adjustments. dNobvK
考题2 7y\g~?5N
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. x(`$D
考题3 \2,18E
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. :I('xVNPz
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h~@+M5r ,
考题4 w-$w
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. ^4[[+r
—— By P2 Lecture Emily Yao $%JyM
