【P2】Report on P2 Dec 09 sitting —— Emily Yao +;wqX]SD &
Report on P2 Dec 09 sitting ""v`0OP&J
09年12月P2 Corporate reporting 的考题结构和相关知识点为: MD
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Question 1 Consolidated statement of financial position 50 marks cvXI]+`<3\
Professional and ethical behavior lPcVhj6No%
Question 2 Impairment of assets 2 25 marks f'`nx;@X
Question 3 Revenue recognition 25 marks [g h[ F
Measurement of financial liability 9H, &nET
Events after the reporting period E%\7Uo-
Inventory valuation - lower of cost and NRV Vkvb=
Jointly controlled entity V3A>Ag+^~
Accounting for entity +x9"#0|k;
Decommissioning cost R4~zL!7;
Jointly controlled assets !ga (L 3vf
Asset definition _`X#c-J
Question 4 Financial instrument 25 marks 1S[5#ewB;j
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^ #< HQ
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. I L>/PuZku
考题1 T ^%n!t
(a)部分考到的主要的知识点为: l@Eq|y,
Business combination achieved in stages - subsidiary to subsidiary Ad`[Rt']kI
Disposals - where control is retained |N=@E,33
- subsidiary to associate r0g/ :lJi
Goodwill (full value method) +/!=Ub[:U
Intangible assets C/CfjR zd
Investment property !G"9
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Provisions VM] GYz|#]
Foreign transaction igj={==m
考生容易出错误的地方会出项在一下几方面: _+Jf
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Oa\ `;
2. Whether to recognize provision for restructuring. Y7: Y{7E7
3. Calculation of retained earnings due to large amount of adjustments. {r].SrW9s9
考题2 ; &W;
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. T$8@2[
考题3 aO^:dl5
本题是一道案例题, 考到的知识点很多. 总的来说考生对于相关的会计准则中的原则都较熟悉, 但在将原则运用于案例时失分较多.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. # +QWi0B
考题4 xf^
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这到考题通常是反映了会计准则的现时发展. 考生需要关心会计准则的发展, 关注international accounting standard board 发行的exposure draft 和discussion paper. 多阅读ACCA的杂志也很有帮助. VTJIaqw
—— By P2 Lecture Emily Yao JwI`"$ > w
