【P2】Report on P2 Dec 09 sitting —— Emily Yao 1z$K54Mj
Report on P2 Dec 09 sitting Q9h;`G
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: U}2b{
Question 1 Consolidated statement of financial position 50 marks {
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Professional and ethical behavior Tweku}D7
Question 2 Impairment of assets 2 25 marks ruQ1Cph
Question 3 Revenue recognition 25 marks 9d_
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Measurement of financial liability MYVgi{
Events after the reporting period a08`h.dyN
Inventory valuation - lower of cost and NRV /f0*NNSat-
Jointly controlled entity I=G-(L/&
Accounting for entity hY S}PE
Decommissioning cost )UgLs|G~
Jointly controlled assets <UC_QPA\
Asset definition & 3_.k
Question 4 Financial instrument 25 marks -\V!
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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. 84}Pu %
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. TKBW2
考题1 >
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(a)部分考到的主要的知识点为: qzt.k^'-^
Business combination achieved in stages - subsidiary to subsidiary .Do(iYO.L
Disposals - where control is retained + XP9=U*g
- subsidiary to associate K~ob]I<GiB
Goodwill (full value method) + #V.6i
Intangible assets sOUQ d-!"
Investment property VW/ICX~"d
Provisions l" P3lKS
Foreign transaction -L&%,%
考生容易出错误的地方会出项在一下几方面: s7>
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ?6T\uzL +%
2. Whether to recognize provision for restructuring. Z& W*@(dX
3. Calculation of retained earnings due to large amount of adjustments. .L#U
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考题2 fS#I?!*}
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. Zt LZW/`
考题3 O~
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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. 6I!B>V#U+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z]\VOA>
考题4 "F+m}GJ=a
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. d, d oh i
—— By P2 Lecture Emily Yao =)mA.j}E2
