【P2】Report on P2 Dec 09 sitting —— Emily Yao #nq_R
Report on P2 Dec 09 sitting $Lz!04
09年12月P2 Corporate reporting 的考题结构和相关知识点为: mD%IHzbn
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Question 1 Consolidated statement of financial position 50 marks =>XjChM
Professional and ethical behavior Y+h
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Question 2 Impairment of assets 2 25 marks &g~NkJc0c
Question 3 Revenue recognition 25 marks KQ^ |prN?y
Measurement of financial liability ( 7ujJ}#,
Events after the reporting period <
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Inventory valuation - lower of cost and NRV yL %88,/
Jointly controlled entity .{-X1tJ7
Accounting for entity [X7gP4
Decommissioning cost kGAB'
Jointly controlled assets 1a mEQ
Asset definition $Gcjm~
Question 4 Financial instrument 25 marks
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. R'pfA
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. BIEq(/-
考题1 N' CW Sf.e
(a)部分考到的主要的知识点为: {Wndp%
Business combination achieved in stages - subsidiary to subsidiary Z3U%Afl2{
Disposals - where control is retained Vh a,rIi
- subsidiary to associate g_J QW(_
Goodwill (full value method) P`avn
Intangible assets }0sLeG J!
Investment property Pif-uhOk%
Provisions Zs8]A0$
Foreign transaction 1je /l9L
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Et
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2. Whether to recognize provision for restructuring. % K,cGgp^)
3. Calculation of retained earnings due to large amount of adjustments. 0oZZLi
考题2 T[<554
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. NLu[<u U*
考题3 T \#Gc4
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. nzZs2
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. `KZu/r-M9
考题4 N,UUM|?9_
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. zK>m4+)~
—— By P2 Lecture Emily Yao x .$cP
