【P2】Report on P2 Dec 09 sitting —— Emily Yao "L0Q"t:
Report on P2 Dec 09 sitting 3u 'VPF2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: z|F38(%JJN
Question 1 Consolidated statement of financial position 50 marks 0&~ JC>S
Professional and ethical behavior ~xa yGk
Question 2 Impairment of assets 2 25 marks 7z2Q!0Sz
Question 3 Revenue recognition 25 marks H9\,;kM)
Measurement of financial liability 8|L U=p`y'
Events after the reporting period xA'RO-a}h
Inventory valuation - lower of cost and NRV LULRi#n
Jointly controlled entity K/YXLR +
Accounting for entity dfA2G<Uc
Decommissioning cost bMA0#e2
Jointly controlled assets
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Asset definition FUP0X2P
Question 4 Financial instrument 25 marks aMJW__ ,
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. ynZp|'b?<
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. &At9@
考题1 3v91 yMx
(a)部分考到的主要的知识点为: c
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Business combination achieved in stages - subsidiary to subsidiary tCR#TW+IY-
Disposals - where control is retained aD&4C -,1
- subsidiary to associate BvLC%
Goodwill (full value method) */APe #
Intangible assets aBd>.]l?
Investment property c(kYCVc
Provisions HdR TdV
Foreign transaction i*]$_\yl"
考生容易出错误的地方会出项在一下几方面: 8U%y[2sT
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. U]]ON6Y&F
2. Whether to recognize provision for restructuring. hz+O .k],?
3. Calculation of retained earnings due to large amount of adjustments. h3[x ZJO
考题2 o
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. k|^YYi= xF
考题3 rw$ =!iyO
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. czLY+I;V3
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 v@d]
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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. eJ0Xfw%y%T
—— By P2 Lecture Emily Yao S-[ S?&c`
