【P2】Report on P2 Dec 09 sitting —— Emily Yao Y/#:) (&@
Report on P2 Dec 09 sitting v#w4{ .8)
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?! !;X W
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior (Jm(}X]sh[
Question 2 Impairment of assets 2 25 marks )_WH#-}
Question 3 Revenue recognition 25 marks ~rp.jd 0l
Measurement of financial liability *'s&/vEy
Events after the reporting period @b4b{d5 [
Inventory valuation - lower of cost and NRV CdE2w?1
Jointly controlled entity [sjrb?Xd
Accounting for entity
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Decommissioning cost Gt?!E6^
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Jointly controlled assets _$~ex ~v
Asset definition zaQ$ Ht
Question 4 Financial instrument 25 marks !N@Yh"c
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. `>$g y/N
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. ikeJDKSG
考题1 Ey
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(a)部分考到的主要的知识点为: MA l{
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Business combination achieved in stages - subsidiary to subsidiary _Jt_2o%G
Disposals - where control is retained )WzGy ~p8K
- subsidiary to associate m/SJ4op$
Goodwill (full value method) Ov F8&*A
Intangible assets 9_I[o.q
Investment property zS#f%{
Provisions ] `b<"
Foreign transaction "'Q$.sR
考生容易出错误的地方会出项在一下几方面: BHIZHp
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. bf&.rJ0
2. Whether to recognize provision for restructuring. 7/$nA<
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3. Calculation of retained earnings due to large amount of adjustments. P TfN+
考题2 ayB=|*Q"
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.
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考题3 rcD.P?"
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. s:qxAUi\/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Q%_!xQP`
考题4 h Kp,4D>2_
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. A ?%XO
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—— By P2 Lecture Emily Yao 'M]CZ }
