【P2】Report on P2 Dec 09 sitting —— Emily Yao `d|bH; w
Report on P2 Dec 09 sitting ~ Dp:
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: .dKRIFo
Question 1 Consolidated statement of financial position 50 marks FG5c:Ep
Professional and ethical behavior 4(0t
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Question 2 Impairment of assets 2 25 marks Va
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Question 3 Revenue recognition 25 marks 3Llj_lf
Measurement of financial liability R$;&O.
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Events after the reporting period 3P^gP32
Inventory valuation - lower of cost and NRV >p H775I=
Jointly controlled entity 4w
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Accounting for entity C}P
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Decommissioning cost 0-~6}
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Jointly controlled assets %`\_l
Asset definition n40MP5R xY
Question 4 Financial instrument 25 marks if!`Qid
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. > v !c\
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.'"CU
考题1 ,fG_'3wb
(a)部分考到的主要的知识点为: $-9@ /%Y
Business combination achieved in stages - subsidiary to subsidiary :%b2;&A[
Disposals - where control is retained V&+$V q
- subsidiary to associate PD
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Goodwill (full value method) b;{"lJ:+Z
Intangible assets hHl-;%#
Investment property kdMS"iN8x
Provisions B?ob{K@
Foreign transaction nC!^,c
考生容易出错误的地方会出项在一下几方面: aCi^^}!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. H Fx"fT
2. Whether to recognize provision for restructuring. aq,)6P`
3. Calculation of retained earnings due to large amount of adjustments. 7(g&z%
考题2 ic]tUOC :
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. U:4Og8
考题3 'kg]|"M
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. Ce' 2lo
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. m3xj5]# ^$
考题4 gL}Y5U+s
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. 8( /f!~
—— By P2 Lecture Emily Yao 4Z~D
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