【P2】Report on P2 Dec 09 sitting —— Emily Yao )TWf/L cp
Report on P2 Dec 09 sitting -H]svOX
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 3"B|w^6'2
Question 1 Consolidated statement of financial position 50 marks :9)> !+|'
Professional and ethical behavior 3B_S>0H"$
Question 2 Impairment of assets 2 25 marks x&f? c=\F
Question 3 Revenue recognition 25 marks |.,y M|
Measurement of financial liability eBP
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Events after the reporting period <sPB| 5Ak
Inventory valuation - lower of cost and NRV KL xg
Jointly controlled entity ^c2 8Q.<w(
Accounting for entity bi_R.sfK&
Decommissioning cost /r)d4 =1E
Jointly controlled assets gC'GZi^
Asset definition TKmC /c
Question 4 Financial instrument 25 marks g K PV*
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. L'c4 i[~s
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. F'"-4YV>&
考题1
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(a)部分考到的主要的知识点为: CfV z
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Business combination achieved in stages - subsidiary to subsidiary <uAqb Wu
Disposals - where control is retained Ar\`OhR
- subsidiary to associate l@^RbF['
Goodwill (full value method) U$ -FQRM4K
Intangible assets 4iKT
Investment property 5tf/VT
Provisions ch-GmA j
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Foreign transaction :>cJ[K?0
考生容易出错误的地方会出项在一下几方面: >- :U
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ld3,)ZY
2. Whether to recognize provision for restructuring. tvg7mU]l
3. Calculation of retained earnings due to large amount of adjustments. I*0 W\Qz@
考题2 ZGS =;jM
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. EswM#D 9(4
考题3 F6fm{
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. c xX
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. h[ t
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考题4
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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. 7`P(LQAr!
—— By P2 Lecture Emily Yao ,
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