【P2】Report on P2 Dec 09 sitting —— Emily Yao cM$ P`{QrM
Report on P2 Dec 09 sitting >76\nGO
09年12月P2 Corporate reporting 的考题结构和相关知识点为: g!+| I
Question 1 Consolidated statement of financial position 50 marks w ( /aiV
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks vA]W|sLF9
Question 3 Revenue recognition 25 marks Pl"Nus
Measurement of financial liability A<qTg`gA
Events after the reporting period FMClSeO7
Inventory valuation - lower of cost and NRV OVhE??#
Jointly controlled entity q( .:9A*0
Accounting for entity * Of4o
Decommissioning cost v,4pp@8rv
Jointly controlled assets 3~ S8!nx
Asset definition 'F$l{iR
Question 4 Financial instrument 25 marks fM^qQM[lG
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. T
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. :]^P1sH[
考题1 lMg+R<$~I
(a)部分考到的主要的知识点为: H=Y{rq @
Business combination achieved in stages - subsidiary to subsidiary f v9V7
Disposals - where control is retained \0vr >C
- subsidiary to associate Htgx`N|
Goodwill (full value method) >V*mr{
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Intangible assets nAjO6g6E
Investment property D IzH`|Y
Provisions ] A<~XIu
Foreign transaction _;UE9S%
考生容易出错误的地方会出项在一下几方面: '4|-9M3f
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. X .5aMm
2. Whether to recognize provision for restructuring. $l|qk z
3. Calculation of retained earnings due to large amount of adjustments. p%R
考题2 Ko&>C_N
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. twlk-2yT!
考题3 .b6VQCS~9
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. #~l(]h@
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. T2!6(,
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考题4 M
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这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. lo,$-bJ,<,
—— By P2 Lecture Emily Yao yX0dbW~@y
