【P2】Report on P2 Dec 09 sitting —— Emily Yao bxO[y<|XL
Report on P2 Dec 09 sitting Ui-Y `
09年12月P2 Corporate reporting 的考题结构和相关知识点为: e@]m @
Question 1 Consolidated statement of financial position 50 marks xwW(WHdC]
Professional and ethical behavior \){_\{&
Question 2 Impairment of assets 2 25 marks dcT ZL$
Question 3 Revenue recognition 25 marks i
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Measurement of financial liability F_i
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Events after the reporting period G$)tp ^%]
Inventory valuation - lower of cost and NRV r
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Jointly controlled entity o(
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Accounting for entity IwS<p -
Decommissioning cost }eI9me@Aa
Jointly controlled assets eD3\>Y.z
Asset definition J_j4 Zb% K
Question 4 Financial instrument 25 marks m:Rm(ga9
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. kGC*\?<LmR
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 L>&{<M_
(a)部分考到的主要的知识点为: k {vd1,HZ
Business combination achieved in stages - subsidiary to subsidiary c6=XJvz
Disposals - where control is retained v-^<,|vm2f
- subsidiary to associate Ao*:$:k
Goodwill (full value method) HR QfT>"/
Intangible assets 0v6Z 4Ahpo
Investment property f}KV4'n
Provisions '66nqJb*
Foreign transaction Yt{Z+.;9OI
考生容易出错误的地方会出项在一下几方面: ~|"uuA1/#O
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. qsN_EMgbdn
2. Whether to recognize provision for restructuring. h,-i\8gq
3. Calculation of retained earnings due to large amount of adjustments. 44t;#6p@%>
考题2 &j/,8 Z*
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. ew~uOG+
考题3 aIr"!. 4
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. =3rf}bl2
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ?)-anoFyVW
考题4 @3 +
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. aqI m W
—— By P2 Lecture Emily Yao p2fzbBt
