【P2】Report on P2 Dec 09 sitting —— Emily Yao c:7V..
Report on P2 Dec 09 sitting .Wt3|?\=nd
09年12月P2 Corporate reporting 的考题结构和相关知识点为: dQT [pNp:
Question 1 Consolidated statement of financial position 50 marks ='jT
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Professional and ethical behavior &]YyV .
Question 2 Impairment of assets 2 25 marks Mf14> `<`
Question 3 Revenue recognition 25 marks `
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Measurement of financial liability x^@oY5}cr
Events after the reporting period
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Inventory valuation - lower of cost and NRV 6 D
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Jointly controlled entity -E1-(TS
Accounting for entity 0 g30nr)
Decommissioning cost G_?U?:!AC
Jointly controlled assets qkKl;Z?Y:
Asset definition /
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Question 4 Financial instrument 25 marks U',C-56z
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. PP{ 9Y Vr
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. 7;|"1H:cmw
考题1 W8 S sv
(a)部分考到的主要的知识点为: |K_%]1*riC
Business combination achieved in stages - subsidiary to subsidiary l<XYDb~op
Disposals - where control is retained $F^VtCx2&
- subsidiary to associate .;g kV-]
Goodwill (full value method) 2*Qi4%s#
Intangible assets PwW$=M{\.
Investment property q83^?0 WD
Provisions 8Azh&c
Foreign transaction ~bkO8t n
考生容易出错误的地方会出项在一下几方面: n
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. q;bw }4
2. Whether to recognize provision for restructuring. .^*;hZ~4%
3. Calculation of retained earnings due to large amount of adjustments. Yw#fQFm
考题2
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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. kf>3T@
考题3 "LlQl3"=
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. WYb}SI(E
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Jy/<
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考题4
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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. Hmr f\(x
—— By P2 Lecture Emily Yao )M dddz 4
