【P2】Report on P2 Dec 09 sitting —— Emily Yao 6|aKL[%6
Report on P2 Dec 09 sitting |zQ 4u
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :"=ez<t
Question 1 Consolidated statement of financial position 50 marks i=i(% yQ%
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks f|h|q_<
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Question 3 Revenue recognition 25 marks 2
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Measurement of financial liability \R|4( +]x
Events after the reporting period 8Eakif0CO
Inventory valuation - lower of cost and NRV d]:I(9K
Jointly controlled entity M,/mE~
Accounting for entity G?E oPh^m
Decommissioning cost ~aMlr6;
Jointly controlled assets #0ETY\}ZD
Asset definition .QA }u ,EN
Question 4 Financial instrument 25 marks R%Q
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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. |+iws8xK ?
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. 4 !y%O
考题1 jp 0 <pw_
(a)部分考到的主要的知识点为: ^W
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Business combination achieved in stages - subsidiary to subsidiary ebT:/wu,2
Disposals - where control is retained n` xR5!de
- subsidiary to associate 'NX```U0
Goodwill (full value method) A%`[mc]4#
Intangible assets 9[G[$c
Investment property |/09<F:L[
Provisions D +>4AqG
Foreign transaction Ta v*+
考生容易出错误的地方会出项在一下几方面: Pa~)"u 8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. k Mu8"A
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2. Whether to recognize provision for restructuring. 2Ou[u#H
3. Calculation of retained earnings due to large amount of adjustments. P"W2( d
考题2 kPVO?uO
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. VY~yg*
考题3 Q A<Jr5Ys
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. h{ AII
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. a#>Yh ;FA
考题4 q OSM}ei>s
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. xYmxc9)2
—— By P2 Lecture Emily Yao N'g>MBdI
