【P2】Report on P2 Dec 09 sitting —— Emily Yao CX](^yU_
Report on P2 Dec 09 sitting ?UD2}D[M
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .&Uu w
Question 1 Consolidated statement of financial position 50 marks -]8cw#y
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Professional and ethical behavior 7A
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Question 2 Impairment of assets 2 25 marks xw?Mc {w
Question 3 Revenue recognition 25 marks vZEeb j
Measurement of financial liability t
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Events after the reporting period X$"=\p>X
Inventory valuation - lower of cost and NRV H.
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Jointly controlled entity QWt ?` h=
Accounting for entity k-;%/:O m
Decommissioning cost "`pI! nj
Jointly controlled assets ?6h65GO{
Asset definition rn1^6qy)
Question 4 Financial instrument 25 marks h oy+J/
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. F$T NYZ
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. tvNh@it: F
考题1 4F_*,_Y
(a)部分考到的主要的知识点为: @^g/`{j>J
Business combination achieved in stages - subsidiary to subsidiary A`E7V }~
Disposals - where control is retained ^,@!L-<~(b
- subsidiary to associate j3j<01rq
Goodwill (full value method) v7rEU S -
Intangible assets LKtug>Me
Investment property J%|!KQl
Provisions QR'yZ45n4
Foreign transaction i:ar{ q
考生容易出错误的地方会出项在一下几方面: " P
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j$l[OZ:#
2. Whether to recognize provision for restructuring. OnO56,+S^
3. Calculation of retained earnings due to large amount of adjustments. fhx_v^< X
考题2 +5n,/YjS`
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. U1pL
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考题3 .+ 1.??8:+
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. wwnl_9a
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. J }?F4
考题4 \x JGR!
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. BMlnzi
—— By P2 Lecture Emily Yao 0c V=>|b>;
