【P2】Report on P2 Dec 09 sitting —— Emily Yao J&bhR9sF
Report on P2 Dec 09 sitting GDUOUl&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: j/<z[ q r
Question 1 Consolidated statement of financial position 50 marks 5Sm)+FC :
Professional and ethical behavior 3 ] u[NR
Question 2 Impairment of assets 2 25 marks O3>m,v
Question 3 Revenue recognition 25 marks -B l !s^-'
Measurement of financial liability
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Events after the reporting period Yo$
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Inventory valuation - lower of cost and NRV %
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Jointly controlled entity RN0=jo!58
Accounting for entity 5/>W(,5}
Decommissioning cost erC )2{m
Jointly controlled assets B}YpIb]d
Asset definition K
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Question 4 Financial instrument 25 marks
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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. yd-Kg zm8n
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. _:Jra
考题1 lIlmXjL0
(a)部分考到的主要的知识点为: g) @d(EYY
Business combination achieved in stages - subsidiary to subsidiary 9gLUM$Kd
Disposals - where control is retained @Ht7^rz+S
- subsidiary to associate vS$_H<;P
Goodwill (full value method) w6
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Intangible assets s/"?P/R
Investment property l5R0^!t
Provisions ;F:~HrxT}
Foreign transaction ^bj aa
考生容易出错误的地方会出项在一下几方面: =Q!)xEK
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ?B!=DC @?H
2. Whether to recognize provision for restructuring. WLe9m02r
3. Calculation of retained earnings due to large amount of adjustments. 10 D6fkjf
考题2 O0Vtvbj
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. uuA
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考题3 *Ou )P9~-L
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. gPu0j4 &-
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 v,] &[`
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. JGB 9Z
—— By P2 Lecture Emily Yao )O~V3 a
