【P2】Report on P2 Dec 09 sitting —— Emily Yao D.*>;5:0'
Report on P2 Dec 09 sitting v <Hb-~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: KDey(DN:
Question 1 Consolidated statement of financial position 50 marks tln1eN((q
Professional and ethical behavior G{RTH_p
Question 2 Impairment of assets 2 25 marks W
x]d $_
Question 3 Revenue recognition 25 marks 2dbRE:v5
Measurement of financial liability jN/ j\x'
Events after the reporting period ?QpNjsF
Inventory valuation - lower of cost and NRV oT&m4I
Jointly controlled entity aB"xqh)a}T
Accounting for entity r]LCvsVa
Decommissioning cost o8z)nOTO;
Jointly controlled assets B QjGv?p0s
Asset definition l,d, T
Question 4 Financial instrument 25 marks CWlW/>yF
B
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. u7=T(4a
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. p=gX!4,9<
考题1 T*CME]
(a)部分考到的主要的知识点为: -9o{vmB{
Business combination achieved in stages - subsidiary to subsidiary {1~T]5
Disposals - where control is retained u) *Kws
- subsidiary to associate U7H
9/<&o
Goodwill (full value method) '4u v3)P
Intangible assets 4tJa-7
Investment property j*zD0I]
Provisions lS9n@
Foreign transaction
V'StvU
考生容易出错误的地方会出项在一下几方面: _x % 1 F
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. N
:W9},
2. Whether to recognize provision for restructuring.
;dQAV\
3. Calculation of retained earnings due to large amount of adjustments. 2]t i!<
考题2 6E^~n
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. ^}>/n. %
考题3 Rs7|}Dl}
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.
%}b8aG+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. Z8&'f,
考题4 Z'M`}3O
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. *<