【P2】Report on P2 Dec 09 sitting —— Emily Yao i; qb\
Report on P2 Dec 09 sitting qPn }$1+~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: <? Z [X{
Question 1 Consolidated statement of financial position 50 marks Z8 X=Md8=
Professional and ethical behavior Cj
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Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks ]f3[I3;K
Measurement of financial liability j.?c~ F h
Events after the reporting period '@ $L}C#OI
Inventory valuation - lower of cost and NRV 4P406,T]r
Jointly controlled entity _V jfH2Y
Accounting for entity u\jQe @j
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Decommissioning cost <Va 7XX%>
Jointly controlled assets %`M IGi#
Asset definition @d+NeS
Question 4 Financial instrument 25 marks o#D;H[' A
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. (mNNTMe
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. z!M8lpI M
考题1 %O IJ.
(a)部分考到的主要的知识点为: >{v,H Oxl
Business combination achieved in stages - subsidiary to subsidiary '^npZa'%sW
Disposals - where control is retained Qb.Ve7c
- subsidiary to associate 4R(H@p%+r2
Goodwill (full value method) iFJ1}0<(x
Intangible assets vuNt +
Investment property W<QMUu
Provisions o4^|n1vN
Foreign transaction Y-&SZI4H
考生容易出错误的地方会出项在一下几方面: 17
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. j$<sq
2. Whether to recognize provision for restructuring. Ao0p=@Y
3. Calculation of retained earnings due to large amount of adjustments. =ObI
考题2 a_GnN\kX^Z
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. Xxz_h*
考题3 +E7Os
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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. f"{ |c@%
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. @X|Mguq5
考题4 } xy>uT
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.
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—— By P2 Lecture Emily Yao <
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