【P2】Report on P2 Dec 09 sitting —— Emily Yao I# U"DwM
Report on P2 Dec 09 sitting K:\db'` `
09年12月P2 Corporate reporting 的考题结构和相关知识点为: j`A 3N7;
Question 1 Consolidated statement of financial position 50 marks 6o!Y^^/U
Professional and ethical behavior iR(jCD?) Y
Question 2 Impairment of assets 2 25 marks pwG" _|h
Question 3 Revenue recognition 25 marks h xQx$
Measurement of financial liability sp'f>F2]
Events after the reporting period /6PL
Inventory valuation - lower of cost and NRV `rLy7\@;
Jointly controlled entity k-N `
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Accounting for entity V$' ;B=M
Decommissioning cost ^a+H`RD
Jointly controlled assets aHdXlmL
Asset definition "Gh5
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Question 4 Financial instrument 25 marks :$J4T;/{
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. >^5U XQr
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. J;A
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考题1 OX!<{9o
(a)部分考到的主要的知识点为: u^Sa{Jk=
Business combination achieved in stages - subsidiary to subsidiary PA_54a9/<
Disposals - where control is retained / 3pvq%i
- subsidiary to associate ;H;c Sn5uL
Goodwill (full value method) e0; KmQjG
Intangible assets ;('(Yn7~
Investment property 9p{7 x[ C
Provisions
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Foreign transaction v@^P4cu;
考生容易出错误的地方会出项在一下几方面: %SHgXd#X
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. mv;;0xH
2. Whether to recognize provision for restructuring. gc KXda(
3. Calculation of retained earnings due to large amount of adjustments. `C +>PCO
考题2 4gkaCk{]
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. Pv3rDQ/Yt|
考题3 $> csm
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. 6b6rM%B.oD
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. / 8 0Q
考题4 :,'yHVG\
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. S(\<@S&
—— By P2 Lecture Emily Yao Ga
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