【P2】Report on P2 Dec 09 sitting —— Emily Yao mr4W2Z@L
Report on P2 Dec 09 sitting (O v{gj^
09年12月P2 Corporate reporting 的考题结构和相关知识点为: &yQi
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Question 1 Consolidated statement of financial position 50 marks \e= Iw" yd
Professional and ethical behavior \BoRYb9h
Question 2 Impairment of assets 2 25 marks wfecM(
Question 3 Revenue recognition 25 marks 7jj.maK
Measurement of financial liability l[MP|m#
Events after the reporting period i
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Inventory valuation - lower of cost and NRV /u h?F
Jointly controlled entity yU e7o4Zm
Accounting for entity ="k9
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Decommissioning cost (O$PJLI
Jointly controlled assets dTE(+M-
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Asset definition Ew&pw sQ
Question 4 Financial instrument 25 marks S,=#b
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. Eeumi#$Z
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. Y]u6f c
考题1 eaG _)y
(a)部分考到的主要的知识点为: ke+3J\;>
Business combination achieved in stages - subsidiary to subsidiary zq:+e5YT?T
Disposals - where control is retained nB~h mE)
- subsidiary to associate ZQ%4]=w
Goodwill (full value method) _F2 R
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Intangible assets JlM0]__v
Investment property >
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Provisions (}1:]D{)@V
Foreign transaction ^:M al[IR
考生容易出错误的地方会出项在一下几方面: YqJ
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. N=JZtf/i
2. Whether to recognize provision for restructuring. GG9YAu
3. Calculation of retained earnings due to large amount of adjustments. )\k({S
考题2 c}QWa"\2n
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.
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考题3 mMz^I7$
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. ,y>%m;jL
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. H*gX90{!2
考题4 2j*+^ &M/
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. w%3R[Kdzk
—— By P2 Lecture Emily Yao Pl>BTo> p'
