【P2】Report on P2 Dec 09 sitting —— Emily Yao 7 I`8r2H
Report on P2 Dec 09 sitting R
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 5:sk&0:@U
Question 1 Consolidated statement of financial position 50 marks T@)|0M
Professional and ethical behavior 3"HW{=
Question 2 Impairment of assets 2 25 marks $vK(Qm
Question 3 Revenue recognition 25 marks _8I\!
Measurement of financial liability /pS Y ~*
Events after the reporting period +<1MY'>
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Inventory valuation - lower of cost and NRV 1 ms(03dp
Jointly controlled entity qRnD{g|{1
Accounting for entity Q^k\ q
Decommissioning cost .ZK^kcyA
Jointly controlled assets U8gf_R'
Asset definition b>Em~NMu_
Question 4 Financial instrument 25 marks J70r`
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ' V#$P Zx
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. &;wNJ)Uc
考题1 C_ 4(- OWq
(a)部分考到的主要的知识点为: U1^3 &N8
Business combination achieved in stages - subsidiary to subsidiary 9 m`VIB
Disposals - where control is retained |.EC>D /
- subsidiary to associate v%$c_'d
Goodwill (full value method) t#BQB<GI
Intangible assets eN{ewn#0.
Investment property <tx `#,
Provisions WAqH*LB
Foreign transaction
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考生容易出错误的地方会出项在一下几方面: & =S <StH
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ly~tB LH}
2. Whether to recognize provision for restructuring. qb 1JE[2F
3. Calculation of retained earnings due to large amount of adjustments. DO{Lj# @
考题2 /fDXO;tN
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. JK
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考题3 w1J%%//(h
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. & 6q67
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =jIP 29+
考题4 FX,kmre3
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. )N'rYS' 9
—— By P2 Lecture Emily Yao E,p4R%:$@1
