【P2】Report on P2 Dec 09 sitting —— Emily Yao rAS2 qt
Report on P2 Dec 09 sitting a Maqlqf
09年12月P2 Corporate reporting 的考题结构和相关知识点为: SbH} cu8
Question 1 Consolidated statement of financial position 50 marks -gpHg
Professional and ethical behavior i Jr(;Bq
Question 2 Impairment of assets 2 25 marks M4E==
Question 3 Revenue recognition 25 marks [uF v_G{H
Measurement of financial liability m.c2y6<=
Events after the reporting period 1ao Kf F(
Inventory valuation - lower of cost and NRV #=#bv`
Jointly controlled entity -* W\$ P
Accounting for entity } []1`2qD
Decommissioning cost M>u84|`
Jointly controlled assets /`g~lww2O
Asset definition W/
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Question 4 Financial instrument 25 marks =m
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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. yH]w(z5Z
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. wc?YzXP+
考题1 t LM/STb6
(a)部分考到的主要的知识点为: +5H1n (6)
Business combination achieved in stages - subsidiary to subsidiary Ie4X k
Disposals - where control is retained 4Q~++PKBe
- subsidiary to associate pXK-,7-
Goodwill (full value method) Xvxj-\ -
Intangible assets #-kx$(''V
Investment property L<p.2[3
Provisions 7A{,)Y/w ^
Foreign transaction #|F5Kh"
考生容易出错误的地方会出项在一下几方面: eNr2-R
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. QPKY9.Rvv
2. Whether to recognize provision for restructuring. _7,4C?
3. Calculation of retained earnings due to large amount of adjustments. #xt- 65^
考题2 vue=K
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. J1Oe`my
考题3 3<}r+, 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. a ~F\ 2`Q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. /<CgSW}
考题4 ;;mr?'R
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. bH.f4-.u>)
—— By P2 Lecture Emily Yao OD).kP}s^
