【P2】Report on P2 Dec 09 sitting —— Emily Yao sG`x |%t
Report on P2 Dec 09 sitting \ASt&'E
09年12月P2 Corporate reporting 的考题结构和相关知识点为: G Oc
Question 1 Consolidated statement of financial position 50 marks ; ;,7Jon2
Professional and ethical behavior Me .I>7c
Question 2 Impairment of assets 2 25 marks k`:zQ d^T
Question 3 Revenue recognition 25 marks 1p}H,\o
Measurement of financial liability SboHo({5VA
Events after the reporting period qdix@ @
Inventory valuation - lower of cost and NRV u"HGT=Nl
Jointly controlled entity Z~J]I|R:
Accounting for entity hTtn
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Decommissioning cost Iq + N0G<j
Jointly controlled assets AM}2=Ip
Asset definition XRV]u|w=g
Question 4 Financial instrument 25 marks g$K\rA
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. cqG6di7#
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. [
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考题1 ~m6=s~Vn
(a)部分考到的主要的知识点为: f7x2"&?vg
Business combination achieved in stages - subsidiary to subsidiary .?45:Ey~g
Disposals - where control is retained TF8#I28AD
- subsidiary to associate ?8-Am[xH
Goodwill (full value method) `WayR^ 9
Intangible assets bXs=<`>
Investment property 8F
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Provisions wo@ T @Ve~
Foreign transaction LCB-ewy# E
考生容易出错误的地方会出项在一下几方面: >&(#p@ #
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. h!w::c V
2. Whether to recognize provision for restructuring. YbZbA >|
3. Calculation of retained earnings due to large amount of adjustments. O&l4/RtQ\)
考题2 oai=1vt@
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. M6g8+ sio
考题3 j .q}OK
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. 1 $&@wG
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ]DNPG"
考题4 K
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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. 9nG^_.}|
—— By P2 Lecture Emily Yao {,% &}kd>
