【P2】Report on P2 Dec 09 sitting —— Emily Yao E.]sX_X?
Report on P2 Dec 09 sitting N.OC _H&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: & IVwm"
Question 1 Consolidated statement of financial position 50 marks jW5n^Y )
Professional and ethical behavior $ :kG>R@\t
Question 2 Impairment of assets 2 25 marks c Q~}q E>I
Question 3 Revenue recognition 25 marks +!IIt {u
Measurement of financial liability 0S <;T+WA
Events after the reporting period U 7d%*g
Inventory valuation - lower of cost and NRV ooY2"\o
Jointly controlled entity ((
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Accounting for entity ZcgSVMqEX
Decommissioning cost w*`5b!+/
Jointly controlled assets e0%?;w-TL
Asset definition vh3Xd\N
Question 4 Financial instrument 25 marks jZu"> Eh,
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. O;c;>x_dA
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. 7Wb:^.d
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考题1 @
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(a)部分考到的主要的知识点为: :9N~w d
Business combination achieved in stages - subsidiary to subsidiary Mp*")N,
Disposals - where control is retained n.]K"$230
- subsidiary to associate 5 7e'a&}e
Goodwill (full value method) =s`\W7/;{-
Intangible assets } 5i
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Investment property
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Provisions [uP_F,Y/
Foreign transaction (KR$PLxDK
考生容易出错误的地方会出项在一下几方面: es@_6ol .@
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. u"r~5
2. Whether to recognize provision for restructuring. kxt @t#
3. Calculation of retained earnings due to large amount of adjustments. PLR[nB7K
考题2 J
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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. AVyO 5>w
考题3 _?&$ @c
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. '" LrGvkZ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. p ASNiH698
考题4 J<Di2b+
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. `9rwu:3i
—— By P2 Lecture Emily Yao .C(Ir
