【P2】Report on P2 Dec 09 sitting —— Emily Yao v}sk %f
Report on P2 Dec 09 sitting 4A)@,t9+
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks qV5l v-p
Professional and ethical behavior @0 #JY:"
Question 2 Impairment of assets 2 25 marks {1 ;R&
Question 3 Revenue recognition 25 marks pD17 r}%
Measurement of financial liability R3|r` ~@@
Events after the reporting period BcxALRWE
Inventory valuation - lower of cost and NRV p(6KJK\
Jointly controlled entity %R^*MUTx
Accounting for entity {Jc.4 9
Decommissioning cost KBa ]s q_
Jointly controlled assets xG WA5[YV
Asset definition )F_nK f"a
Question 4 Financial instrument 25 marks RXRoMg!-P
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. ;6M [d
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. 3I G<Ot9
考题1 LYO2L1u)
(a)部分考到的主要的知识点为: 1ne3CA=
Business combination achieved in stages - subsidiary to subsidiary Ay0.D FL
Disposals - where control is retained ^X;p8 uBo
- subsidiary to associate |B
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Goodwill (full value method) :i>If:>g
Intangible assets >%H(0G# X
Investment property \}71p zw(
Provisions k~*%Z!V}C
Foreign transaction *Wf Qi8
考生容易出错误的地方会出项在一下几方面: dh_c`{9
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. \Oxyc}&
2. Whether to recognize provision for restructuring. Z& of-[)
3. Calculation of retained earnings due to large amount of adjustments. =&F~GC Z>
考题2 a"&cm'\lL
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. {fJCj152.
考题3 H128T8?r[
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. u|cP&^S
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 mKs J[)#.
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. :DrF )1C
—— By P2 Lecture Emily Yao zGNmc7
