【P2】Report on P2 Dec 09 sitting —— Emily Yao Qoom[@$
Report on P2 Dec 09 sitting Gm.2!F=R4A
09年12月P2 Corporate reporting 的考题结构和相关知识点为: :=e"D;5
Question 1 Consolidated statement of financial position 50 marks @l
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Professional and ethical behavior ukwO%JAr
Question 2 Impairment of assets 2 25 marks ?CSv ;:
Question 3 Revenue recognition 25 marks -4LckY=]1
Measurement of financial liability .ovG_O
Events after the reporting period Z>
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Inventory valuation - lower of cost and NRV 2e | m3
Jointly controlled entity N
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Accounting for entity u)9YRM l
Decommissioning cost =kDh: &u%
Jointly controlled assets :`<ME/"YE
Asset definition )m<C
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Question 4 Financial instrument 25 marks .)[0yW &
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. (K `@OwD
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. H}PZJf_E
考题1 :e!
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(a)部分考到的主要的知识点为: 2P2/]-6s#r
Business combination achieved in stages - subsidiary to subsidiary R@ A"U[*
Disposals - where control is retained d$#DXLA\P
- subsidiary to associate 3fd?xhWbN
Goodwill (full value method) <}( 'w /
Intangible assets Ee097A?1vj
Investment property qj1Fj
Provisions
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Foreign transaction Sgq" 3(+%,
考生容易出错误的地方会出项在一下几方面: %[WOQ.Sh
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u )k Q*&
2. Whether to recognize provision for restructuring. ,HECH A_"
3. Calculation of retained earnings due to large amount of adjustments. u}eLf'^ZCe
考题2 G ^2%F 5@
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. Ngw/H )<c
考题3 q:<vl^<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. E@CK.-N|
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. nNpXkI :
考题4 rt C:3fDy
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. -s&7zqW
—— By P2 Lecture Emily Yao P
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