【P2】Report on P2 Dec 09 sitting —— Emily Yao svpWABO
Report on P2 Dec 09 sitting ,h/0:?R
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09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks 54 F([w
Professional and ethical behavior W&06~dI1!
Question 2 Impairment of assets 2 25 marks 4v2( YJ%u
Question 3 Revenue recognition 25 marks D~f.)kkC
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Measurement of financial liability =X&h5;x'
Events after the reporting period ]^
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Inventory valuation - lower of cost and NRV (%0X\zvu/
Jointly controlled entity qC\$>QU}
Accounting for entity `ss ]\46>
Decommissioning cost {OAy@6
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Jointly controlled assets ^ioTd
Asset definition ;8
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Question 4 Financial instrument 25 marks f `Wf w3
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. 1Y9Ye?~jd
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. 7
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考题1 q/OraPAB
(a)部分考到的主要的知识点为: UjKHGsDi4
Business combination achieved in stages - subsidiary to subsidiary _ux 6SIyp`
Disposals - where control is retained qE,%$0g
- subsidiary to associate /v!H{Zw=c
Goodwill (full value method) L0&!Qct
Intangible assets C)C;U&Qd
Investment property Fah}#,
Provisions
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Foreign transaction {iQ<`,)Y
考生容易出错误的地方会出项在一下几方面: J"83S*2(j
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. D[t Gbk
2. Whether to recognize provision for restructuring. }p- %~ Y
3. Calculation of retained earnings due to large amount of adjustments. Rkm7"dO0
考题2 vY;Lc
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. +mxYz#reX
考题3 Cn`%
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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. Gc 8
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
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考题4 mmjB 1
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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. wUV%N ZB
—— By P2 Lecture Emily Yao mMj
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