【P2】Report on P2 Dec 09 sitting —— Emily Yao %'vLkjI.
Report on P2 Dec 09 sitting [e.@Yx_}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: tg|7\Z7i
Question 1 Consolidated statement of financial position 50 marks J\fu6Ti
Professional and ethical behavior E!Sx O~
Question 2 Impairment of assets 2 25 marks >^|( AzS
Question 3 Revenue recognition 25 marks RX6s[u Q
Measurement of financial liability 7 8n`VmH~L
Events after the reporting period '|~L9t
Inventory valuation - lower of cost and NRV /tqQA vj
Jointly controlled entity 1.6Y=Mh=i[
Accounting for entity 0n('F
Decommissioning cost *$/!.e
Jointly controlled assets n `Ry !
Asset definition zhW.0:9
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Question 4 Financial instrument 25 marks (w /)u
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. J*}Qnl +
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多.
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考题1 gT8% ?U:
(a)部分考到的主要的知识点为: -!JnyD
Business combination achieved in stages - subsidiary to subsidiary tIJ?ca X5=
Disposals - where control is retained j
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- subsidiary to associate %*Aq%,.={
Goodwill (full value method) F? EAIL
Intangible assets Oqy&V&-C
Investment property FXd><# U
Provisions aNxq_pRb
Foreign transaction }
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考生容易出错误的地方会出项在一下几方面: 4qe!+!#$
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. $EUlh^
2. Whether to recognize provision for restructuring. n |Is&fy
3. Calculation of retained earnings due to large amount of adjustments. d4[mR~XXT
考题2 = Ti[Q5SZ
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. *!p#1fE
考题3 ` fm^#Nw
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. :^9 2B?q
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. k6|wiSyu
考题4 .*acw
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. /ltGSl
—— By P2 Lecture Emily Yao F `cuV
