【P2】Report on P2 Dec 09 sitting —— Emily Yao \9c$`nn
Report on P2 Dec 09 sitting GrEs1M1]*
09年12月P2 Corporate reporting 的考题结构和相关知识点为: kka" C]!
Question 1 Consolidated statement of financial position 50 marks :1fagaPg
Professional and ethical behavior =6nD0i 9+
Question 2 Impairment of assets 2 25 marks @9 8; VWY\
Question 3 Revenue recognition 25 marks =6 %|?5G
Measurement of financial liability mL L$|
Events after the reporting period Ng<1Sd|MV
Inventory valuation - lower of cost and NRV Dk)}|GJ()"
Jointly controlled entity 9G+f/
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Accounting for entity Evu=M-?
Decommissioning cost 0LVE@qE L
Jointly controlled assets Y)HbxFF`/
Asset definition 9w ~cvlv[
Question 4 Financial instrument 25 marks zok D:c
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. _+QwRE P
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{^^^"z P
考题1 4Kp L>'Q=
(a)部分考到的主要的知识点为: a<Uqyilm
Business combination achieved in stages - subsidiary to subsidiary T{MC-j _T9
Disposals - where control is retained ;_JH:}j
- subsidiary to associate W|c.l{A5Q
Goodwill (full value method) s"#]L44N
Intangible assets -e`;bX_N)
Investment property m@qqVRn#)
Provisions x !{
Foreign transaction tm)*2lH6
考生容易出错误的地方会出项在一下几方面: _vYzF+
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. q(]f]Vl|0
2. Whether to recognize provision for restructuring. ,"
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3. Calculation of retained earnings due to large amount of adjustments. $C_M&O}
考题2 iyM^[/-R6
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. bkQ3c-C<
考题3 V u]h4S :
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多. +$pJ5+v
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *3Nn
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考题4 H~9=&p[ Q
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!^Mvat
—— By P2 Lecture Emily Yao A3UQJ
