【P2】Report on P2 Dec 09 sitting —— Emily Yao i
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Report on P2 Dec 09 sitting /J`8Gk59
09年12月P2 Corporate reporting 的考题结构和相关知识点为: UvRa7[<y%%
Question 1 Consolidated statement of financial position 50 marks {M U >5\
Professional and ethical behavior Ji4c8*&Jpc
Question 2 Impairment of assets 2 25 marks MBRRzq%F
Question 3 Revenue recognition 25 marks Q^/66"Z:Z
Measurement of financial liability jFpXTy[>
Events after the reporting period `o
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Inventory valuation - lower of cost and NRV 1w'iD
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Jointly controlled entity |/C> xunzz
Accounting for entity lBh|+K N
Decommissioning cost bwUsE U 0
Jointly controlled assets GrjL9+|x
Asset definition d_ gm'
Question 4 Financial instrument 25 marks XWZ
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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. } WY7!Y
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. #ebT$hf30
考题1 G*uy @s:
(a)部分考到的主要的知识点为: B x
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Business combination achieved in stages - subsidiary to subsidiary &\4AvaeA8y
Disposals - where control is retained PmyS6a@
- subsidiary to associate E.Xf b"]
Goodwill (full value method) 1uz9zhG><
Intangible assets {uh]b (}s)
Investment property E8J `7sa
Provisions j':Ybr>BR
Foreign transaction UOSa`TZbZ
考生容易出错误的地方会出项在一下几方面: l;}D| 6+_W
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ,,S5 8\x
2. Whether to recognize provision for restructuring. ;H /*%2
3. Calculation of retained earnings due to large amount of adjustments. YFOSv]w
考题2 +b1(sk=4z
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. %5 0}oD@
考题3 , .uu/qV}w
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. nzE 4P3 C+
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0vNEl3f'O
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. JVf8KHDj
—— By P2 Lecture Emily Yao k-xh-&
