【P2】Report on P2 Dec 09 sitting —— Emily Yao 0B9FPpx? :
Report on P2 Dec 09 sitting %KO8 i)n
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 'M YKAnZ-i
Question 1 Consolidated statement of financial position 50 marks {~51h}>b#
Professional and ethical behavior ?+=,t]` !m
Question 2 Impairment of assets 2 25 marks CZ] Dm4
Question 3 Revenue recognition 25 marks V} <<?_
Measurement of financial liability c%,ky$'18
Events after the reporting period W ?E01"p
Inventory valuation - lower of cost and NRV Y'P^]Q=}_#
Jointly controlled entity rusM] Z
Accounting for entity AX{<d@z`j
Decommissioning cost Kk =>"?&
Jointly controlled assets 6v:L8 t$"
Asset definition "dndhoMq
Question 4 Financial instrument 25 marks /J-.K*xKt
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. ?$A)lWk(
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 j l 7>
(a)部分考到的主要的知识点为: ^|h_[>
Business combination achieved in stages - subsidiary to subsidiary -u~:Gd*l0
Disposals - where control is retained :+9. v
- subsidiary to associate A6_ER&9$>N
Goodwill (full value method) %C
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Intangible assets JM0+-,dl[
Investment property w H=7pS"s
Provisions A;Zlu Q
Foreign transaction j4@6`[n:
考生容易出错误的地方会出项在一下几方面: /P[
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Tp~Qg{%Og
2. Whether to recognize provision for restructuring. 7Y.yl F:
3. Calculation of retained earnings due to large amount of adjustments. Gz\wmH&rVz
考题2 Ls|)SiXrY
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. H<^3H
考题3 1$ }Tn
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. P%[ { 'u
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 2"
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考题4 P%w!4v ~"
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. OHngpe4
—— By P2 Lecture Emily Yao h>xB"E|.
