【P2】Report on P2 Dec 09 sitting —— Emily Yao #H]cb#
Report on P2 Dec 09 sitting QcZ*dI7]:
09年12月P2 Corporate reporting 的考题结构和相关知识点为: xw?Mc {w
Question 1 Consolidated statement of financial position 50 marks C@!C='b,
Professional and ethical behavior K9JW&5Q
Question 2 Impairment of assets 2 25 marks qmzg68
Question 3 Revenue recognition 25 marks 5sbMp;ZM
Measurement of financial liability c%2C\UB
Events after the reporting period (Uo:WyVj|F
Inventory valuation - lower of cost and NRV bs-O3w
Jointly controlled entity CV/ei, =9
Accounting for entity +T}:GBwD7
Decommissioning cost /I[?TsXp
Jointly controlled assets
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Asset definition *=
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Question 4 Financial instrument 25 marks v7rEU S -
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. G8}w|'0m
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. T;6 VI|\
考题1
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(a)部分考到的主要的知识点为: , sEu[m
Business combination achieved in stages - subsidiary to subsidiary b21c} rI3
Disposals - where control is retained j=U
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- subsidiary to associate 6n
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Goodwill (full value method) p4m9@ \gn
Intangible assets o(~QuHOp8>
Investment property Xg>nb1e
Provisions $N$
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Foreign transaction bzFwQi}>
考生容易出错误的地方会出项在一下几方面: md`PRZzj@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Rs@2Pe$3
2. Whether to recognize provision for restructuring. RS&l68[6
3. Calculation of retained earnings due to large amount of adjustments. .PyPU]w
考题2 ~Yrtz
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. >kK;IF9h
考题3 i7h!,vaK
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. _c*0Rr
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. %E
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考题4 }S{#DgZ@X
这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. fp^!?u
—— By P2 Lecture Emily Yao "b&[W$e
