【P2】Report on P2 Dec 09 sitting —— Emily Yao $6 f3F?y7
Report on P2 Dec 09 sitting g! |kp?
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 0{D'n@ve P
Question 1 Consolidated statement of financial position 50 marks #;yZ
Professional and ethical behavior n_A3#d<9
Question 2 Impairment of assets 2 25 marks gwMNYMI
Question 3 Revenue recognition 25 marks 6 H$FhJF
Measurement of financial liability lL3U8}vn
Events after the reporting period bY
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Inventory valuation - lower of cost and NRV I\ob7X'Xu!
Jointly controlled entity A;M'LM- M
Accounting for entity _Fl9>C"u
Decommissioning cost >
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Jointly controlled assets Y$ _B1_
Asset definition 3 = j"=-=
Question 4 Financial instrument 25 marks h2R::/2.
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. GD$l | |8
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
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(a)部分考到的主要的知识点为: li.;IWb0+)
Business combination achieved in stages - subsidiary to subsidiary ^
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Disposals - where control is retained zrb}_
- subsidiary to associate `|q(h Ow2
Goodwill (full value method) kuP(r
Intangible assets f-Z/t fC
Investment property YaqJ,"GlT
Provisions rx|pOz,:
Foreign transaction FZn w0tMq
考生容易出错误的地方会出项在一下几方面: =aW9L )8D
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. L
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2. Whether to recognize provision for restructuring. tWc Hb #
3. Calculation of retained earnings due to large amount of adjustments. bk[!8- b/a
考题2 ;4\;mmLVk
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. lThB2/tV\
考题3 6'f; -2
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. j3Y['x
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. K}Qa~_
考题4 `ERz\`d~Y;
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. tCt#%7J;a
—— By P2 Lecture Emily Yao & oMh]Z*:
