【P2】Report on P2 Dec 09 sitting —— Emily Yao U
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Report on P2 Dec 09 sitting m>@hh#kBg
09年12月P2 Corporate reporting 的考题结构和相关知识点为: CRb8WD6.
Question 1 Consolidated statement of financial position 50 marks 4T@:_G2b
Professional and ethical behavior \Pg~j\;F]
Question 2 Impairment of assets 2 25 marks !# tVQ2O
Question 3 Revenue recognition 25 marks Q]:O#;"<
Measurement of financial liability jEc_!Q
Events after the reporting period DXFu9RE\{
Inventory valuation - lower of cost and NRV Dp@XAyiA[
Jointly controlled entity j js/6sSRk
Accounting for entity "g{q=[U}
Decommissioning cost v, $r.g;
Jointly controlled assets Hq3|>OqC2Q
Asset definition j]Auun
Question 4 Financial instrument 25 marks "HMEoZ
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. "s2_X+4oY
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. s Z.<:mu[
考题1 Q#bW"},^k
(a)部分考到的主要的知识点为: $@ g]?*L:
Business combination achieved in stages - subsidiary to subsidiary D -}>28
Disposals - where control is retained M&Uy42,MR
- subsidiary to associate h3ygL" k
Goodwill (full value method) wu41Mz7
Intangible assets j#NyNv(jE1
Investment property *FS8]!Qg
Provisions ]g_VPx"
Foreign transaction Z oW1Cc&p
考生容易出错误的地方会出项在一下几方面: k s40 5
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. !ifU} qFzK
2. Whether to recognize provision for restructuring. LU1I
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3. Calculation of retained earnings due to large amount of adjustments. U(
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考题2 P"YdB|I
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. 1'kO{Ge*p:
考题3 -;" "l{
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. iS W2I~PD
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. BZq#OA p
考题4 &,X}M
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. l=@ B 'a
—— By P2 Lecture Emily Yao xQoZ[
