【P2】Report on P2 Dec 09 sitting —— Emily Yao #a9R3-aP
Report on P2 Dec 09 sitting 'cIFbjJ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: tpeMq -
Question 1 Consolidated statement of financial position 50 marks )PkGT~3I
Professional and ethical behavior kf~>%tES]
Question 2 Impairment of assets 2 25 marks ZD$I-33W
Question 3 Revenue recognition 25 marks A q(,
Measurement of financial liability (U.VCSn
Events after the reporting period ntL%&wY
Inventory valuation - lower of cost and NRV c^&:':Z%'
Jointly controlled entity ygQAA!&']
Accounting for entity /z)8k4
Decommissioning cost AGVipI #
Jointly controlled assets %)^0NQv
Asset definition |qf9-36
Question 4 Financial instrument 25 marks i
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 1.~^QH\p?3
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. (V/! 0Lj
考题1 chE}`I?
(a)部分考到的主要的知识点为: ashVV~\8A
Business combination achieved in stages - subsidiary to subsidiary s <$*A;t
Disposals - where control is retained cj[%.M5iBA
- subsidiary to associate `@:k*d
Goodwill (full value method) jt9@aN.mJN
Intangible assets :
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Investment property [E}pU8.t 6
Provisions Pb@$RAU6 3
Foreign transaction ,p..h+l
考生容易出错误的地方会出项在一下几方面: w %6 L"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. y>
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2. Whether to recognize provision for restructuring. 1gYvp9Ma
3. Calculation of retained earnings due to large amount of adjustments. y
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考题2 g^\>hjNX
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. x_4{MD^%
考题3 oOQ0f |MGp
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @XKVdtG
考题4 -#AO4xpI
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. ,/ Y$%.Rp
—— By P2 Lecture Emily Yao ' 1 \UFz
