【P2】Report on P2 Dec 09 sitting —— Emily Yao ]G B},
Report on P2 Dec 09 sitting .% rR
09年12月P2 Corporate reporting 的考题结构和相关知识点为: .{ -yveE
Question 1 Consolidated statement of financial position 50 marks o^?{j*)g
Professional and ethical behavior YiTp-@$}
Question 2 Impairment of assets 2 25 marks _iu |*h1y
Question 3 Revenue recognition 25 marks WGmCQE[/c
Measurement of financial liability o
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Events after the reporting period Bkc-iC}F
Inventory valuation - lower of cost and NRV ECScx02
Jointly controlled entity q,DX{:
Accounting for entity 1,T9HpM
Decommissioning cost mz*z1`\7v\
Jointly controlled assets 8i lbX)O
Asset definition fF("c6: w(
Question 4 Financial instrument 25 marks .F2nF8
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. l
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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. ]3xa{ h~4
考题1 fn OkH
(a)部分考到的主要的知识点为: =!^ iiHF
Business combination achieved in stages - subsidiary to subsidiary /wE _eK.
Disposals - where control is retained q4i8Sp>
- subsidiary to associate >~rd5xlk
Goodwill (full value method) (J&Xo.<Z-
Intangible assets kZ9< j+.
Investment property SN(=e#ljE
Provisions dSVu_*y
Foreign transaction lM,zTNu-z
考生容易出错误的地方会出项在一下几方面: iyYY)roB
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. LG# w/).^
2. Whether to recognize provision for restructuring. \ `&pk-uW
3. Calculation of retained earnings due to large amount of adjustments. Y:%)cUxA
考题2 +^? -}v
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. N[bN"'U/1
考题3 49oW 'j
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. OLNn3
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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. s ;s-6 %p
考题4 ]B3FTqR{i
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. AvE^
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—— By P2 Lecture Emily Yao i*R:WTw#
