【P2】Report on P2 Dec 09 sitting —— Emily Yao +g1>h ,K 3
Report on P2 Dec 09 sitting d@3DsE.{i
09年12月P2 Corporate reporting 的考题结构和相关知识点为: O=Su
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Question 1 Consolidated statement of financial position 50 marks y [Vd*8
Professional and ethical behavior h"[B zX
Question 2 Impairment of assets 2 25 marks <'=!f6Wh
Question 3 Revenue recognition 25 marks X'OpR
Measurement of financial liability -zK>{)Z=q
Events after the reporting period _T)y
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Inventory valuation - lower of cost and NRV @<W` w
Jointly controlled entity 8\{!*?9!
Accounting for entity !S?Fz]
Decommissioning cost Cd'D
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Jointly controlled assets Bl\:YYd
Asset definition R}oN8
Question 4 Financial instrument 25 marks p3P
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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. Fyvo
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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. e'mF1al
考题1 Xqf\}p n
(a)部分考到的主要的知识点为: S}C [
Business combination achieved in stages - subsidiary to subsidiary 2IYzc3Z{9
Disposals - where control is retained H; `F}qQ3
- subsidiary to associate c]pz
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Goodwill (full value method) "% T~d[M
Intangible assets Tg)F.):
Investment property EZ!! V~
Provisions FG${w.e<
Foreign transaction &N.pW=%,N
考生容易出错误的地方会出项在一下几方面: Jt$YSp=!!
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ykQb;ZP8jh
2. Whether to recognize provision for restructuring. bd /A0i?C
3. Calculation of retained earnings due to large amount of adjustments.
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考题2 SS/vw%
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. e=LrgRy+
考题3 SGKAx<U
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. *<\ `"C;
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. WsbVO|C
考题4 NVzo)C8kb
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. z$&B7?
—— By P2 Lecture Emily Yao %; &lVIU0
