【P2】Report on P2 Dec 09 sitting —— Emily Yao y%Ui)UMnw]
Report on P2 Dec 09 sitting @I2m4Q{O
09年12月P2 Corporate reporting 的考题结构和相关知识点为: J
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Question 1 Consolidated statement of financial position 50 marks Xw!eB?A
Professional and ethical behavior DKqFe5rw
Question 2 Impairment of assets 2 25 marks Sdz!J 1
Question 3 Revenue recognition 25 marks >V;JI;[
Measurement of financial liability L`cc2.F
Events after the reporting period j_-$xz5-
Inventory valuation - lower of cost and NRV Ih!UL:Ckh
Jointly controlled entity " ZE JL.Wy
Accounting for entity "5Bga jrB
Decommissioning cost O?L _9L*
Jointly controlled assets '\ H {Y[
Asset definition @Ytsb!!
Question 4 Financial instrument 25 marks .Ej `!
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. i >Hh_q;'
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. BhJqMK>'S
考题1 N c
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(a)部分考到的主要的知识点为: )p4o4 aM
Business combination achieved in stages - subsidiary to subsidiary Hq8 <g$
Disposals - where control is retained 3!`Pv ?
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- subsidiary to associate P.$U6cq
Goodwill (full value method) 1 h|cr_
Intangible assets [Maon.t!l
Investment property t*5d'aE`/
Provisions .!RBh LH_g
Foreign transaction 6*
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考生容易出错误的地方会出项在一下几方面: {g@Wd2-J}
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. :T" !6;
2. Whether to recognize provision for restructuring. S;M'qwN
3. Calculation of retained earnings due to large amount of adjustments. x~!B.4gT2
考题2 S&}7jRH1
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. f/H rO6~k%
考题3 ,WR$xi.j
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. h`Vb#5 ik
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. - y{*
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考题4 @xH|(
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. LN
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—— By P2 Lecture Emily Yao P5* :r3>
