【P2】Report on P2 Dec 09 sitting —— Emily Yao PR|z -T
Report on P2 Dec 09 sitting vE(]!CB
09年12月P2 Corporate reporting 的考题结构和相关知识点为: }@6Ze$ >
Question 1 Consolidated statement of financial position 50 marks &Pme4IHtm
Professional and ethical behavior bh5D } w
Question 2 Impairment of assets 2 25 marks *D%w r'!>
Question 3 Revenue recognition 25 marks )@DDs(q=i
Measurement of financial liability P.Bw fa
Events after the reporting period :u9'ZHkZ
Inventory valuation - lower of cost and NRV R nwm6nu
Jointly controlled entity npzp/mcIe)
Accounting for entity 1#3|PA#>
Decommissioning cost W6>t!1oO+
Jointly controlled assets -'qVnu
Asset definition tm5{h{A M
Question 4 Financial instrument 25 marks )lLeL#]FLO
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. ' 8)kFR^9
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. LGuZp?"
考题1 ,(q]
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(a)部分考到的主要的知识点为: |
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Business combination achieved in stages - subsidiary to subsidiary ?u:`?(\
Disposals - where control is retained &=)O:Jfa
- subsidiary to associate 9Zd\ 6F,
Goodwill (full value method) oQ -m
Intangible assets w.58=Pr
Investment property 6HBDs:
Provisions 0^S$_L
Foreign transaction ;8PO}{rD
考生容易出错误的地方会出项在一下几方面: RN 4?]8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. v@ QnS
2. Whether to recognize provision for restructuring. U)f('zD
3. Calculation of retained earnings due to large amount of adjustments. C[%Qg=<
考题2 d@ 8M_
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本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. QB X EM=
考题3 8>WA5:]v
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. (rhlK}
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 'i$. _Tx
考题4 DqW y@7
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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. "9'3mmZm=?
—— By P2 Lecture Emily Yao XgX~K:<jt
