【P2】Report on P2 Dec 09 sitting —— Emily Yao vciO={M
Report on P2 Dec 09 sitting X|&v]mJ
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 813 t=A
Question 1 Consolidated statement of financial position 50 marks \d
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Professional and ethical behavior u uaoBf
Question 2 Impairment of assets 2 25 marks ,I|3.4z
Question 3 Revenue recognition 25 marks `@<>"ff#F
Measurement of financial liability K&"ZZFd_
Events after the reporting period 0*J},#ba$
Inventory valuation - lower of cost and NRV F TgqE@
Jointly controlled entity G^1 5V'*
Accounting for entity op8[8 pt%
Decommissioning cost !)r1zSY"g
Jointly controlled assets +HDfEo T
Asset definition q"LE6?hs
Question 4 Financial instrument 25 marks bU
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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. Jb;@'o6
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. (e"\%p`
考题1 62.)fCQ^
(a)部分考到的主要的知识点为: _^ZBSx09)
Business combination achieved in stages - subsidiary to subsidiary ]0o_-
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Disposals - where control is retained aM5Hp>'nI
- subsidiary to associate ee2k..Tq#
Goodwill (full value method) YMG~k3Yb
Intangible assets 5M v<8
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Investment property qV{iUtYt
Provisions U
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Foreign transaction S7v# `#
考生容易出错误的地方会出项在一下几方面: '"m-kor
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. =w;~1i% .k
2. Whether to recognize provision for restructuring. u> @@
3. Calculation of retained earnings due to large amount of adjustments. `RlMfd
考题2 a&z$4!wQB
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. b[U;P=;=
考题3 \yhj {QS.k
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. Xk>Yi V",?
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. -|DBO0q
考题4 pqF!1
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. MA,7 |s
—— By P2 Lecture Emily Yao B<{Yj }..
