【P2】Report on P2 Dec 09 sitting —— Emily Yao Gc5V Q^]
Report on P2 Dec 09 sitting G\mKCaI8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: S:s
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Question 1 Consolidated statement of financial position 50 marks ^('cbl
Professional and ethical behavior )<LI%dQ:'l
Question 2 Impairment of assets 2 25 marks = K6c;
Question 3 Revenue recognition 25 marks 2}`R"M
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Measurement of financial liability g 3a/ ;wl
Events after the reporting period 1jOKcm'#
Inventory valuation - lower of cost and NRV ?cB
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Jointly controlled entity IgA.%}II}
Accounting for entity {W'8T}q
Decommissioning cost B "n`|;
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Jointly controlled assets 9[f%;Wa S
Asset definition 83?1<v0%
Question 4 Financial instrument 25 marks eYDgEM
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. >r:X~XnRUj
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. =5_y<0`4
考题1 :C }H y
(a)部分考到的主要的知识点为: foyB{6q8
Business combination achieved in stages - subsidiary to subsidiary A5+5J_)*
Disposals - where control is retained fv5C!
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- subsidiary to associate # `58F .
Goodwill (full value method) x)\V lR
Intangible assets g =x"cs/[
Investment property n'3u ] ~7^
Provisions R!@|6=]iG
Foreign transaction HOq4i !
考生容易出错误的地方会出项在一下几方面: Mm "Wk
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. B*y;>q "{U
2. Whether to recognize provision for restructuring. v#iFQV Bq
3. Calculation of retained earnings due to large amount of adjustments. $p jf#P8U
考题2 {,i=>%X*
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. mm_^gQ,`
考题3
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本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. S|~ i >
考题4 1$);V,DK!
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. 'BqrJfv
—— By P2 Lecture Emily Yao xy$vYD AFw
