【P2】Report on P2 Dec 09 sitting —— Emily Yao 7g^]:3f!
Report on P2 Dec 09 sitting
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: g>% o #P7
Question 1 Consolidated statement of financial position 50 marks x>K Or,f
Professional and ethical behavior ROI7eU
Question 2 Impairment of assets 2 25 marks 2Ah#<k-gC;
Question 3 Revenue recognition 25 marks p
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Measurement of financial liability cVv=*81 \
Events after the reporting period v&\Q8!r_
Inventory valuation - lower of cost and NRV phXGn m
Jointly controlled entity Z-%\
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Accounting for entity "nynl'Ryk
Decommissioning cost ScOK)nL"
Jointly controlled assets %uDi#x .
Asset definition #^0R&) T
Question 4 Financial instrument 25 marks &u
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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. "S[ 450%
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. , >a&"V^k
考题1 "Fr.fhh'~
(a)部分考到的主要的知识点为: )rU
Business combination achieved in stages - subsidiary to subsidiary P}}* Q7P
Disposals - where control is retained (XTG8W sN
- subsidiary to associate Oi.C(@^(
Goodwill (full value method) q>_.[+6
Intangible assets !/b>sN}
Investment property BKC iIf kZ
Provisions RMV/&85?y
Foreign transaction Qp5VP@t
考生容易出错误的地方会出项在一下几方面: -m zIT4
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +HpA:]#Y
2. Whether to recognize provision for restructuring. 5{WE~8$
3. Calculation of retained earnings due to large amount of adjustments. KfEx"94
考题2 1ba~ SHi
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. !qQl@j O
考题3 "]*&oQCI
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. d'gfQlDny
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. R_cA:3q c~
考题4 AR%4D3Dma
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. 9<?M 8_
—— By P2 Lecture Emily Yao 2
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