【P2】Report on P2 Dec 09 sitting —— Emily Yao .lTU[(qwu
Report on P2 Dec 09 sitting a{el1_DIGK
09年12月P2 Corporate reporting 的考题结构和相关知识点为: k7f[aM 5]
Question 1 Consolidated statement of financial position 50 marks $l-j(=Md
Professional and ethical behavior A&)P_B1|
Question 2 Impairment of assets 2 25 marks U /wY;7{)#
Question 3 Revenue recognition 25 marks pB h [F5
Measurement of financial liability Vr`UF0_3q
Events after the reporting period QWx CNt:^?
Inventory valuation - lower of cost and NRV b{(!Ls_ &
Jointly controlled entity j+PW9>Uh
Accounting for entity ,|?B5n&
Decommissioning cost OA&N WAm4
Jointly controlled assets **dGK_^T0
Asset definition ?r2 Im5N
Question 4 Financial instrument 25 marks 5 /> G)&
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ^ D?;K8a-l
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. W;O x H"eC
考题1 ;x| 4Tm
(a)部分考到的主要的知识点为: -P@o>#Em
Business combination achieved in stages - subsidiary to subsidiary <@ (H QuL#
Disposals - where control is retained )u'oI_
- subsidiary to associate a}El!7RO0
Goodwill (full value method) &=K-~!?
Intangible assets 6@; w%Ea
Investment property ex&&7$CXc
Provisions hRtnO|Z6
Foreign transaction at
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考生容易出错误的地方会出项在一下几方面: HOtays,#<}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. {;=+#QK/
2. Whether to recognize provision for restructuring. (~zdS.
3. Calculation of retained earnings due to large amount of adjustments. ^V_vpr]}P
考题2 I^0bEwqZ ~
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. bXC
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考题3 |o|0qG@g
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. R8O<} >3a
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 C(7 LwV
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. dD@T}^j *|
—— By P2 Lecture Emily Yao n[ AJ'A{
