【P2】Report on P2 Dec 09 sitting —— Emily Yao %"
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Report on P2 Dec 09 sitting Y',s|M1})\
09年12月P2 Corporate reporting 的考题结构和相关知识点为: IoNZ' g?d
Question 1 Consolidated statement of financial position 50 marks i o
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Professional and ethical behavior >H@
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Question 2 Impairment of assets 2 25 marks V_U$ JKJ1=
Question 3 Revenue recognition 25 marks oUZwZ_yKW
Measurement of financial liability xZFha=#
Events after the reporting period lfu1
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Inventory valuation - lower of cost and NRV -;T>4B=
Jointly controlled entity ltt %X].[
Accounting for entity IDzP
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Decommissioning cost BW :&AP@B
Jointly controlled assets
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Asset definition Kv+E"2d
Question 4 Financial instrument 25 marks {Cs
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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. N;D (_:^
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. z>k6 T4(
考题1 pw:<a2.
(a)部分考到的主要的知识点为: 5@j?7%_8
Business combination achieved in stages - subsidiary to subsidiary XPzwT2_E
Disposals - where control is retained .D^k0V
- subsidiary to associate [?W3XUJ,Y
Goodwill (full value method) m&,d8Gss^
Intangible assets +n9&q#ah
Investment property $$ {ebt
Provisions ,{itnKJC
Foreign transaction ?TE#4}p|
考生容易出错误的地方会出项在一下几方面: 9`.b
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ix^:qw;
2. Whether to recognize provision for restructuring. (T n*;Xjq
3. Calculation of retained earnings due to large amount of adjustments. )rhKWg
考题2 ?`\<t$M
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. +Qu~UK\
考题3 jb)z[!FbM
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. 6
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. NNutpA}s
考题4 ;eG
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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. r
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—— By P2 Lecture Emily Yao F#4?@W
