【P2】Report on P2 Dec 09 sitting —— Emily Yao *l\wl @{
Report on P2 Dec 09 sitting g:&YSjO>G
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 Itaq4 ^CE
Professional and ethical behavior 2:b3+{\f
Question 2 Impairment of assets 2 25 marks !C ]5_
Question 3 Revenue recognition 25 marks lsJl+%&8
Measurement of financial liability ;\1/4;m
Events after the reporting period W %Jw\ z=
Inventory valuation - lower of cost and NRV iF0x>pvJ@
Jointly controlled entity C]/]ot0%t
Accounting for entity ePF)wl;m
Decommissioning cost {"f4oK{
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Jointly controlled assets !' ;1;k);
Asset definition W&MZ5t ,k=
Question 4 Financial instrument 25 marks V
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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. va6e]p*Oy
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. ^!a4!DGVT
考题1 ?fv5KdD
(a)部分考到的主要的知识点为: V\Q=EsHj
Business combination achieved in stages - subsidiary to subsidiary %0-fn'
Disposals - where control is retained `X;' *E]e
- subsidiary to associate EL/~c*a/
Goodwill (full value method) ,_+Gb
Intangible assets ~O|g~H5;
Investment property zo
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Provisions ) 67pBj
Foreign transaction barY13)$U
考生容易出错误的地方会出项在一下几方面: wAt|'w
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Ghlb Ya
2. Whether to recognize provision for restructuring. 'c]Fhe fb
3. Calculation of retained earnings due to large amount of adjustments. [2~^~ K
考题2 v *Dz4K#
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. `LroH>_
考题3 0Wd 2Z-I
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. z?Hi
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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. N+0[p@0
考题4 /J@<e{&t~
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. Sm7O%V8{p
—— By P2 Lecture Emily Yao Dt# ( fuk#
