【P2】Report on P2 Dec 09 sitting —— Emily Yao sC1Mwx
Report on P2 Dec 09 sitting _2xNio&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Z$LWZ g
Question 1 Consolidated statement of financial position 50 marks B52n'.
Professional and ethical behavior 2FU+o\ 1 %
Question 2 Impairment of assets 2 25 marks ro fj&{w
Question 3 Revenue recognition 25 marks I$7|?8
Measurement of financial liability #s>AiD
Events after the reporting period X6)%2TwO
Inventory valuation - lower of cost and NRV Z}#'.y\ f
Jointly controlled entity 2[
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Accounting for entity c%+/TO
Decommissioning cost xvw @'|
Jointly controlled assets 1yC_/Va1
Asset definition : fMQ,S0
Question 4 Financial instrument 25 marks Q]$gw,H"6
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. VRU"2mQ.P6
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. S52'!WTq
考题1 |>|f?^
(a)部分考到的主要的知识点为: `yF6 -F
Business combination achieved in stages - subsidiary to subsidiary v=5H,4UMA
Disposals - where control is retained 7+
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- subsidiary to associate \A7{kI
Goodwill (full value method) M$_E:u&D
Intangible assets 7.)kG}q]
Investment property Iue}AGxu:{
Provisions IU
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Foreign transaction Voy1
考生容易出错误的地方会出项在一下几方面: nVB.sab
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. kZ<0|b
2. Whether to recognize provision for restructuring. Hi%)TDfv
3. Calculation of retained earnings due to large amount of adjustments. K|L&mL&8
考题2 ^Gi9&fS,
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. *$e1Bv6
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考题3 Db4(E*/pj!
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. | "}oGL6-
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +@] , JlYf
考题4 +FomAs1*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. h 4p<n&)F
—— By P2 Lecture Emily Yao +MZsL7%
