【P2】Report on P2 Dec 09 sitting —— Emily Yao 6 \b B#a
Report on P2 Dec 09 sitting Y}nE/bmx&9
09年12月P2 Corporate reporting 的考题结构和相关知识点为: `;QpPSw +
Question 1 Consolidated statement of financial position 50 marks 8LR_K]\
Professional and ethical behavior #p=/P {*
Question 2 Impairment of assets 2 25 marks x\x>_1oP
Question 3 Revenue recognition 25 marks o qUtW3y
Measurement of financial liability <A"}Krq ?
Events after the reporting period f&{2G2 O%
Inventory valuation - lower of cost and NRV w(. k6:e
Jointly controlled entity j6IWdqXe
Accounting for entity &#;UKk~)Of
Decommissioning cost ( B,CL222x
Jointly controlled assets m ./lrz
Asset definition *PZN Z{|m
Question 4 Financial instrument 25 marks Wl::tgU
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.q nA
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. QXgh[9w G
考题1 rf]]I
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(a)部分考到的主要的知识点为: /l At&0
Business combination achieved in stages - subsidiary to subsidiary gt'0B-;W
Disposals - where control is retained "{L%5:H@
- subsidiary to associate mpXc o *!_
Goodwill (full value method) KQQR"[z&V
Intangible assets V\)@Yk2
Investment property XP6R$0yN
Provisions &W`yHQ"JY
Foreign transaction [T~O%ly7x&
考生容易出错误的地方会出项在一下几方面: dO rgqz`e
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. hD # Yz<
2. Whether to recognize provision for restructuring. Tv~<W4
3. Calculation of retained earnings due to large amount of adjustments. 0gfa7+Y
考题2 yv4hH4Io
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. ~~:i+-[
考题3 -4;{QB?
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. %2
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. duT2:~H2
考题4 {$O.@#'
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. />K$_T/]
—— By P2 Lecture Emily Yao f } eZX
