【P2】Report on P2 Dec 09 sitting —— Emily Yao C/$IF M<
Report on P2 Dec 09 sitting SVHtv
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: BxG;vS3>*e
Question 1 Consolidated statement of financial position 50 marks 4q~E\l|.5
Professional and ethical behavior
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Question 2 Impairment of assets 2 25 marks u J$"2<O
Question 3 Revenue recognition 25 marks YJ0[ BcZ
Measurement of financial liability
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Events after the reporting period C m&itG
Inventory valuation - lower of cost and NRV 8;5/_BwMu
Jointly controlled entity qnlj~]NV
Accounting for entity G@;aqe[dB
Decommissioning cost g?`J ,*y
Jointly controlled assets 4H:WpW*r
Asset definition M1i|qjb:l
Question 4 Financial instrument 25 marks ^q6~xC,/
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. K XGs'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. ppYz~ {" r
考题1 BCj&z{5"7e
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary Ob6vg^#
Disposals - where control is retained 68SM br
- subsidiary to associate
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Goodwill (full value method) oMVwId f
Intangible assets l1??b
Investment property
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Provisions cQR1v- Xt
Foreign transaction ?-f>zx8O
考生容易出错误的地方会出项在一下几方面: 8+ u8piG
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings.
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2. Whether to recognize provision for restructuring. x0d+cSw
3. Calculation of retained earnings due to large amount of adjustments. $1 v5*E
考题2 ZUu^==a
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. A_.QHUjpx
考题3 3%} Ma,
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. "OPU Gwf
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. sHF vzE%
考题4 u62sq: GjH
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. g U?)
—— By P2 Lecture Emily Yao ^ WNJQg'
