【P2】Report on P2 Dec 09 sitting —— Emily Yao BP gY_f
Report on P2 Dec 09 sitting ~
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: .! #0eAT
Question 1 Consolidated statement of financial position 50 marks ZBw]H'sT
Professional and ethical behavior 7.V'T=@x3)
Question 2 Impairment of assets 2 25 marks 8%C7!l q
Question 3 Revenue recognition 25 marks xi5G? r
Measurement of financial liability Udj!y $?
Events after the reporting period )F e6>tE
Inventory valuation - lower of cost and NRV 3$<u3Zi6
Jointly controlled entity -G\svwv@)
Accounting for entity tOUpK20q.@
Decommissioning cost uY 6]rt_#a
Jointly controlled assets wm1`<r^
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Asset definition Y~ku ?/"6T
Question 4 Financial instrument 25 marks MR")
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. (i ..7B:
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. ^qB
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考题1 0j{Rsy
(a)部分考到的主要的知识点为: (2 n SZRB
Business combination achieved in stages - subsidiary to subsidiary 5U Wj#|t
Disposals - where control is retained {
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- subsidiary to associate =|}_ASbzw
Goodwill (full value method) + Cf"rN
Intangible assets EJAk'L+nuH
Investment property ZLP)i;A z
Provisions hA'i|;|ZYc
Foreign transaction r{+P2MPW
考生容易出错误的地方会出项在一下几方面: <Z b~tYp
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. f\p#3I wwH
2. Whether to recognize provision for restructuring. a^{"E8j
3. Calculation of retained earnings due to large amount of adjustments. g|STeg g
考题2 @k+&89@G
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. \kN?7b^
考题3 G5Mo IC
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. _E\C
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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. $<NrJgQ
考题4 0^lCZ,uq;
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. uU $YN-
—— By P2 Lecture Emily Yao {J&[JA\
