【P2】Report on P2 Dec 09 sitting —— Emily Yao *>G ^!e.u
Report on P2 Dec 09 sitting ^NY+wR5Sn
09年12月P2 Corporate reporting 的考题结构和相关知识点为: CgN]dx* `
Question 1 Consolidated statement of financial position 50 marks P nI)n=(\
Professional and ethical behavior LH bZjZ2
Question 2 Impairment of assets 2 25 marks l.s m~/
Question 3 Revenue recognition 25 marks :fl*w""V@
Measurement of financial liability r$94J'_
Events after the reporting period eB)UXOu1
Inventory valuation - lower of cost and NRV L ,f^mX0<
Jointly controlled entity fF\*v
Accounting for entity G[ ,,L
Decommissioning cost ="
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Jointly controlled assets $_ST:h&C
Asset definition = 7*o C
Question 4 Financial instrument 25 marks |}l@w +N3
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 6-D%)Z(
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. MoZU(j
考题1 2=i+L z^
(a)部分考到的主要的知识点为: `MN&(!&C*
Business combination achieved in stages - subsidiary to subsidiary 5hlJbW Ja
Disposals - where control is retained pZyb
- subsidiary to associate 7Ntjx(b$"h
Goodwill (full value method) R c$=+K#
Intangible assets Uyz;U34 oI
Investment property $0S.@wUG
Provisions ZJ;wRd@
Foreign transaction u]ZqF *
考生容易出错误的地方会出项在一下几方面: jI@bTS o
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. KteZK.+#:
2. Whether to recognize provision for restructuring. x& mz
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3. Calculation of retained earnings due to large amount of adjustments. mABwM$_
考题2 qp luk!
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. J[I"/sdk-
考题3 oVKsic?
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. 3(oZZz
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. AT2NC6{M
考题4 s^{{@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. gt] . rwo"
—— By P2 Lecture Emily Yao pZni,< Q
