【P2】Report on P2 Dec 09 sitting —— Emily Yao ._[ uSBR'
Report on P2 Dec 09 sitting *5KDu$'(e
09年12月P2 Corporate reporting 的考题结构和相关知识点为: fyF8RTm{
Question 1 Consolidated statement of financial position 50 marks j a'
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Professional and ethical behavior =/ +f3
Question 2 Impairment of assets 2 25 marks @:/H)F^x
Question 3 Revenue recognition 25 marks ++!'6! l
Measurement of financial liability gX~l YdA
Events after the reporting period {Rz(0oD\
Inventory valuation - lower of cost and NRV @M*oq2U;
Jointly controlled entity Gm[XnUR7V
Accounting for entity \'6% Ld5km
Decommissioning cost pG^>y0
Jointly controlled assets Y~B-dx'V
Asset definition n
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Question 4 Financial instrument 25 marks #2dH2k\F
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. f~?kx41dq
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. >ra)4huZ
考题1 qK)T# sh
(a)部分考到的主要的知识点为: f<;eNN
Business combination achieved in stages - subsidiary to subsidiary S@ @#L
Disposals - where control is retained T2_b5j3i
- subsidiary to associate 0V+v)\4FE
Goodwill (full value method) C.RXQ`-P}
Intangible assets #'5{
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Investment property avY<~-44B
Provisions e3k58
Foreign transaction ,0@QBr5P
考生容易出错误的地方会出项在一下几方面: O$7r)B6Cs
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Z4dl'v)9
2. Whether to recognize provision for restructuring. kA/yL]m^S
3. Calculation of retained earnings due to large amount of adjustments. "..I$ R
考题2 v+ ~O\v5Q
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. G4^6o[ x
考题3 r8>Qs RnU%
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. s]pNT1,
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. [JEf P/n|.
考题4 GK[9Cm
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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. l\37 /Z
—— By P2 Lecture Emily Yao [
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