【P2】Report on P2 Dec 09 sitting —— Emily Yao 1)U} i ^
Report on P2 Dec 09 sitting QFzFL-H~N
09年12月P2 Corporate reporting 的考题结构和相关知识点为: npj/7nZj
Question 1 Consolidated statement of financial position 50 marks LP>UU ,Z
Professional and ethical behavior w` #fH
Question 2 Impairment of assets 2 25 marks [ _%,6e+
Question 3 Revenue recognition 25 marks zUQe0Gc.b^
Measurement of financial liability A7'b Nd6f9
Events after the reporting period fOW_h
Inventory valuation - lower of cost and NRV + zDc
Jointly controlled entity 4g!7
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Accounting for entity n#>5? W
Decommissioning cost *aG"+c6|
Jointly controlled assets ?>)yKa# U
Asset definition 7:kCb[ji"
Question 4 Financial instrument 25 marks P !>g7X
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. [0op)Kn
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. JjDS"hK#
考题1 poY8
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(a)部分考到的主要的知识点为: ]- EN/V
Business combination achieved in stages - subsidiary to subsidiary \4@a
Disposals - where control is retained hg#c[sZL
- subsidiary to associate @WJf)
Goodwill (full value method) a|z 1 K
Intangible assets 9@etg4#]
Investment property H` Lu"EK
Provisions Xr2 Wa
Foreign transaction x Zg7Jg
考生容易出错误的地方会出项在一下几方面: C,3T!\
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Hi7G/
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2. Whether to recognize provision for restructuring. 'rh\CA/}D
3. Calculation of retained earnings due to large amount of adjustments. ,L~snR'w
考题2 g6`.qyVfz'
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. O E]~@eU
考题3 v'$yk Z!Z
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. sH F%=V
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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. WSSaZ9
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考题4 MKe *f%
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*=H;Upi
—— By P2 Lecture Emily Yao 8m
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