【P2】Report on P2 Dec 09 sitting —— Emily Yao !
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Report on P2 Dec 09 sitting QUSyVp{$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: x U1](O
Question 1 Consolidated statement of financial position 50 marks Mjr19_.S
Professional and ethical behavior P*\h)F/3}t
Question 2 Impairment of assets 2 25 marks ._$tNGI 4
Question 3 Revenue recognition 25 marks 10C, \
Measurement of financial liability ,o\-'
Events after the reporting period RdtF5#\z
Inventory valuation - lower of cost and NRV
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Jointly controlled entity zt23on2
Accounting for entity n!Dy-)!`O
Decommissioning cost 7"iUyZ(
Jointly controlled assets '%} k"&t$i
Asset definition a 'U}.w}
Question 4 Financial instrument 25 marks O6gl[a ZN
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. #"6O3.P
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. K< ;I*cA
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考题1 Q`Z=} ^
(a)部分考到的主要的知识点为: Z fQzA}QD
Business combination achieved in stages - subsidiary to subsidiary Rb8wq.LqD
Disposals - where control is retained R[l9f8
- subsidiary to associate x? *)
Goodwill (full value method) s _j ?L
Intangible assets O8 \dMb
Investment property Y<"BhE
Provisions 2(<2Gnp l
Foreign transaction )nI}K QJ<
考生容易出错误的地方会出项在一下几方面: #KOr-Yg|U
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. U< aT%^_
2. Whether to recognize provision for restructuring. h yPVt6Gkj
3. Calculation of retained earnings due to large amount of adjustments. *T+Bjj;w
考题2 lO=Nw+'$S
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. -!~ T$}/F
考题3 DF>LN%a~
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. )rqb<O
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :nYnTo`
考题4 W'B=H1
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. a(qij&>
—— By P2 Lecture Emily Yao ^5:xSQ@:
