【P2】Report on P2 Dec 09 sitting —— Emily Yao I!OV+utF
Report on P2 Dec 09 sitting 7 G <v<&
09年12月P2 Corporate reporting 的考题结构和相关知识点为:
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Question 1 Consolidated statement of financial position 50 marks $ X%'je
Professional and ethical behavior ~i ImM|*0
Question 2 Impairment of assets 2 25 marks g(D r/D
Question 3 Revenue recognition 25 marks [[sfuJD
Measurement of financial liability xesZ 7{ o
Events after the reporting period lyY
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Inventory valuation - lower of cost and NRV e;ej/)no`
Jointly controlled entity w ;Jb y
Accounting for entity f R?Xq@c
Decommissioning cost h<8. 0
Jointly controlled assets O)E8'Oe"Q
Asset definition _K5R?"H0
Question 4 Financial instrument 25 marks ,J63 ?EQ3
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. =A< Fcl\Rz
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. p^uX{!
考题1 4$^\s5 K
(a)部分考到的主要的知识点为: j jLwHJ
Business combination achieved in stages - subsidiary to subsidiary m5/d=k0l
Disposals - where control is retained sKK*{+,kh;
- subsidiary to associate b
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Goodwill (full value method) E"l/r4*f@
Intangible assets ~ &
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Investment property Z+G.v=2q<
Provisions 0~:Eo89
Foreign transaction $V0G[!4
考生容易出错误的地方会出项在一下几方面: 3r]:k)
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. >.)m|,
2. Whether to recognize provision for restructuring. |{a`,%
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3. Calculation of retained earnings due to large amount of adjustments. iE;D_m.>`O
考题2 {hmC
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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. h /a|-V}m&
考题3 --}5%6
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. :4V8Iz 71
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. X?8 EPCk
考题4 zc n/L F
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. F^/ 1 u
—— By P2 Lecture Emily Yao }+{ ?
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