【P2】Report on P2 Dec 09 sitting —— Emily Yao k4`v(au^
Report on P2 Dec 09 sitting +wio:==
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ]f-e/8$`@
Question 1 Consolidated statement of financial position 50 marks X~R
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Professional and ethical behavior E O}(M XS
Question 2 Impairment of assets 2 25 marks uIba{9tM"P
Question 3 Revenue recognition 25 marks }x8fXdd
Measurement of financial liability [0rG"$(0Y
Events after the reporting period $4?%Z>'
Inventory valuation - lower of cost and NRV 0lBl5k e
Jointly controlled entity w68qyG|wM
Accounting for entity UjfB+=7I{L
Decommissioning cost bM!`C|,[s
Jointly controlled assets 1E- $f
Asset definition q!7\`>.2:{
Question 4 Financial instrument 25 marks kC#;j =K?
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.
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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. 1ri#hm0x\
考题1 $)uQ%/DH >
(a)部分考到的主要的知识点为: zb3ir|
Business combination achieved in stages - subsidiary to subsidiary <Q8bn?Z
Disposals - where control is retained bb<Vh2b>R
- subsidiary to associate \Z~m6;
Goodwill (full value method) ^@ux
Intangible assets )/=J=xw2
Investment property .3Ap+V8?
Provisions \2LCpN
Foreign transaction Sj*H4ZHD<&
考生容易出错误的地方会出项在一下几方面: h(zi$V
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. -Wig k['v
2. Whether to recognize provision for restructuring. Rp| :$5&nE
3. Calculation of retained earnings due to large amount of adjustments. vuK 5DG4
考题2 EXzY4D ^
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. .5T7O_%FP
考题3 O8lOr(|l
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. 7eO 8cPy
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. 0|U<T#t 8?
考题4 &fTCY-
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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. zZy>XHR
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—— By P2 Lecture Emily Yao
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