【P2】Report on P2 Dec 09 sitting —— Emily Yao [e[<p\]
Report on P2 Dec 09 sitting LUB${0BrA
09年12月P2 Corporate reporting 的考题结构和相关知识点为: hj'(*ND7z
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior %\]* OZ7
Question 2 Impairment of assets 2 25 marks o1 M$.*
Question 3 Revenue recognition 25 marks }\J2?Et{
Measurement of financial liability fU=B4V4@
Events after the reporting period .<@8 gNm3
Inventory valuation - lower of cost and NRV }PTV] q%
Jointly controlled entity 'AN>`\m R$
Accounting for entity hGpv2>M
Decommissioning cost BauU{:Sh
Jointly controlled assets n]E?3UGD@W
Asset definition -py@Dz K
Question 4 Financial instrument 25 marks sMu]
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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. .o) `m9/
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. 93Co}@Y;Y+
考题1 4R1 8A=X
(a)部分考到的主要的知识点为: jv&*uYm
Business combination achieved in stages - subsidiary to subsidiary M#(+c _(r
Disposals - where control is retained J8mdoVt
- subsidiary to associate &=VDASEu
Goodwill (full value method) :N
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Intangible assets x) ( |[
Investment property BNL;Biy t7
Provisions E? _Z`*h
Foreign transaction /!c${W!sY
考生容易出错误的地方会出项在一下几方面: X5 j1`t
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 8F._9U-EN
2. Whether to recognize provision for restructuring. 293M\5:
3. Calculation of retained earnings due to large amount of adjustments. "'D=,*
考题2 Q%xC}||1s"
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. z11O
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考题3 %i5M77#Z
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`'OD~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. r z t Ru
考题4 l<A|d{" ]
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 @{= nD4p
—— By P2 Lecture Emily Yao V$ ps>
