【P2】Report on P2 Dec 09 sitting —— Emily Yao ;>5 06jZ
Report on P2 Dec 09 sitting e`@ # *}A
09年12月P2 Corporate reporting 的考题结构和相关知识点为: -mC0+}h
Question 1 Consolidated statement of financial position 50 marks guX
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Professional and ethical behavior @xQgY*f#
Question 2 Impairment of assets 2 25 marks +~'865 {
Question 3 Revenue recognition 25 marks cmBB[pk\
Measurement of financial liability l=]cy-H
Events after the reporting period r^h4z`:L
Inventory valuation - lower of cost and NRV A54N\x,
Jointly controlled entity y]2qd35u_A
Accounting for entity &yGaCq;0
Decommissioning cost {SwQ[$k=_
Jointly controlled assets %dJX-sm@
Asset definition 6^%UU
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Question 4 Financial instrument 25 marks ,O.3&Nz,c
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. {xwm^p(f
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. x Ho K o
考题1
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(a)部分考到的主要的知识点为: hD\rt W
Business combination achieved in stages - subsidiary to subsidiary (>F%UY
Disposals - where control is retained e .]K L('
- subsidiary to associate t]> Lh>G
Goodwill (full value method) )_1zRT| 9
Intangible assets `%CtWJ(e
Investment property =3|O %\
Provisions E8>Ru i@9
Foreign transaction Z&ZP"P4
考生容易出错误的地方会出项在一下几方面: qi;f^9M%
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. SPN5dE.@
2. Whether to recognize provision for restructuring. aT_&x@x
3. Calculation of retained earnings due to large amount of adjustments. TS /.`.gT
考题2 'I _Qb$
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. M 9EfU
考题3 8'~[pMn`
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. NZ ;{t\
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %T X@I$Ba
考题4 !g Z67
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. m6n?bEl6I
—— By P2 Lecture Emily Yao =jlt5 z
