【P2】Report on P2 Dec 09 sitting —— Emily Yao . R/y`:1:W
Report on P2 Dec 09 sitting Xq&B L,lS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: F_jHi0A
Question 1 Consolidated statement of financial position 50 marks ;%
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Professional and ethical behavior I hYR4?e
Question 2 Impairment of assets 2 25 marks 7-!n-
Question 3 Revenue recognition 25 marks _Uq' N0U
Measurement of financial liability }Mt1C~{(
Events after the reporting period
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Inventory valuation - lower of cost and NRV f
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Jointly controlled entity !W9:)5^X
Accounting for entity ow.!4kx{ d
Decommissioning cost f$ xp74hw3
Jointly controlled assets %dFJ'[jDL
Asset definition |#kY_d)10
Question 4 Financial instrument 25 marks b' y* \9Ru
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. xI{4<m/0N
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. .t5.(0Xk[A
考题1 )J}v.8
(a)部分考到的主要的知识点为: AXW.`~ 4
Business combination achieved in stages - subsidiary to subsidiary '#Au~5
Disposals - where control is retained ?YLq
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- subsidiary to associate $2?AJ/2r$b
Goodwill (full value method) P< <+;']
Intangible assets _!@:@e)yB{
Investment property =abcLrf2G
Provisions _>R aw
Foreign transaction ExS5RV@v'
考生容易出错误的地方会出项在一下几方面: VNHce H
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 4JAz{aw'b
2. Whether to recognize provision for restructuring. '\tI|
3. Calculation of retained earnings due to large amount of adjustments. < f>w"r
考题2 %
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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. gM\>{ihM'
考题3 |'nQvn:{
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. 5M0Q '"`F:
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. gHrs|
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考题4 q [,p#uJ]
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. '|[V}K5m/f
—— By P2 Lecture Emily Yao 49~d6fH
