【P2】Report on P2 Dec 09 sitting —— Emily Yao q
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Report on P2 Dec 09 sitting 6,ylk f3
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]Z&2
Question 1 Consolidated statement of financial position 50 marks &JV e
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Professional and ethical behavior j$4To
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Question 2 Impairment of assets 2 25 marks .zAB)rNc
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Question 3 Revenue recognition 25 marks 9e@Sx{?r
Measurement of financial liability h?
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Events after the reporting period aqK<}jy
Inventory valuation - lower of cost and NRV V)^ nVD)e
Jointly controlled entity oQBfDD0
Accounting for entity P`v%<
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Decommissioning cost ^
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Jointly controlled assets ,/BBG\mJ
Asset definition KcF2}+iM
Question 4 Financial instrument 25 marks rgWGe6;!
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. (@ vu/yN
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 vq
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(a)部分考到的主要的知识点为: 22a$//}E
Business combination achieved in stages - subsidiary to subsidiary qh Rs5QXL
Disposals - where control is retained WJ9Jj69
- subsidiary to associate U{"&Jj
Goodwill (full value method) \(R(S!xr_
Intangible assets ?{mFQ
Investment property \SkCsE#H
Provisions -5l74f!i
Foreign transaction ?_3K]i1IS
考生容易出错误的地方会出项在一下几方面: L Nms v U
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 'Q Ff 7A
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. we9R4 *j
考题2 [
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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. ] O3[Te
考题3 j
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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. zjs@7LN
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. H,9e<x#own
考题4 <v&>&;>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. 0.4c|-n
—— By P2 Lecture Emily Yao RcitW;{|Kg
