【P2】Report on P2 Dec 09 sitting —— Emily Yao .|i.Cq8
Report on P2 Dec 09 sitting #?- wm
09年12月P2 Corporate reporting 的考题结构和相关知识点为: [? N~ s :}
Question 1 Consolidated statement of financial position 50 marks ^o&. fQ*
Professional and ethical behavior q#9RW(o
Question 2 Impairment of assets 2 25 marks v;D~P
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Question 3 Revenue recognition 25 marks @Z:l62l=bE
Measurement of financial liability @Qt{jI !
Events after the reporting period 6q.Uhe_B
Inventory valuation - lower of cost and NRV
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Jointly controlled entity q(W3i^778
Accounting for entity 5MJS
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Decommissioning cost <$Yd0hxjU
Jointly controlled assets 3 {sVVq5Y
Asset definition Q K<"2p?
Question 4 Financial instrument 25 marks v O_*yh1
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. 2.%ITB
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. pG;U2wE
考题1 DT& @
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(a)部分考到的主要的知识点为: LsU9 .
Business combination achieved in stages - subsidiary to subsidiary 5vnrA'BhBU
Disposals - where control is retained p947w,1![
- subsidiary to associate )|# sfHv7
Goodwill (full value method) 5 ">Z'+8
Intangible assets 8$Y9ORs4
Investment property lA8`l> I
Provisions )i rEM
Foreign transaction JYHl,HH#z
考生容易出错误的地方会出项在一下几方面: ri-b=|h2j
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. oE]QF.n#
2. Whether to recognize provision for restructuring. AFE~
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3. Calculation of retained earnings due to large amount of adjustments. hZt!/?dc
考题2 V1B5w_^>h'
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. <=C!VVk4f
考题3 O)r4?<Q
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. @GW #&\yM
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. d5:c^`
考题4 I yG}H}
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. T {[=oH +
—— By P2 Lecture Emily Yao n,WqyNt*
