【P2】Report on P2 Dec 09 sitting —— Emily Yao DZ`k[Z.VZ
Report on P2 Dec 09 sitting LJuW
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: TUTe9;)
Question 1 Consolidated statement of financial position 50 marks [#b2%G1
Professional and ethical behavior \ aKd5@
Question 2 Impairment of assets 2 25 marks 3VO:+mT
Question 3 Revenue recognition 25 marks <0j{ $.
Measurement of financial liability :=!Mh}i
Events after the reporting period ;iX<`re~
Inventory valuation - lower of cost and NRV /^<en(0=P
Jointly controlled entity #+jUhxq
Accounting for entity MOZu
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Decommissioning cost y:so
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Jointly controlled assets S!dHNA:iU
Asset definition mnQ'X-q3iO
Question 4 Financial instrument 25 marks \Ow,CUd
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. (cV
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. 'EX4.h
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考题1 GW
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(a)部分考到的主要的知识点为: {BOLP E-
Business combination achieved in stages - subsidiary to subsidiary
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Disposals - where control is retained | rPAC![=
- subsidiary to associate hPO>,j^
Goodwill (full value method) 4XG]z_+I
Intangible assets #x)}29%e#
Investment property Jt=>-Spj
Provisions UxqWnHH.`
Foreign transaction $WaZ_kt
考生容易出错误的地方会出项在一下几方面: n
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Y n<)k_kp
2. Whether to recognize provision for restructuring. a@ W7<9fY;
3. Calculation of retained earnings due to large amount of adjustments. .E<Dz
考题2 Uf2:gLrF
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. y^s1t2]%
考题3 > V%Q O>C
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. sR79
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %zljH"F
考题4 dU+0dZdKO
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. x rI}3T
—— By P2 Lecture Emily Yao eP |)SU
