【P2】Report on P2 Dec 09 sitting —— Emily Yao @s^-.z
Report on P2 Dec 09 sitting 3f;>" P}
09年12月P2 Corporate reporting 的考题结构和相关知识点为: `@s^(hc7i
Question 1 Consolidated statement of financial position 50 marks f y8Uk;
Professional and ethical behavior VLN_w$iEq
Question 2 Impairment of assets 2 25 marks _<2E"PrT
Question 3 Revenue recognition 25 marks t&DEb_"De
Measurement of financial liability wec)Ctj+
Events after the reporting period &
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Inventory valuation - lower of cost and NRV ^G-@06 /!
Jointly controlled entity C"enpc_C/
Accounting for entity 8-6L|#J#
Decommissioning cost { FT qu.
Jointly controlled assets >@ AB<$ A
Asset definition /H+a0`/
Question 4 Financial instrument 25 marks PnG-h~Y3N
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. pY$Q
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. }4S 6Xe
考题1 H 7
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(a)部分考到的主要的知识点为: h `.& f
Business combination achieved in stages - subsidiary to subsidiary YT8F#t8
Disposals - where control is retained C"]^Q)aJN
- subsidiary to associate W`*r>`krVJ
Goodwill (full value method) r!{Up7uL
Intangible assets .w ,q0<}
Investment property W|(1Y
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Provisions .XhrCi Z
Foreign transaction /vb`H>P
考生容易出错误的地方会出项在一下几方面: G9@0@2aY8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. w)jISu;RG
2. Whether to recognize provision for restructuring. pcI uN
3. Calculation of retained earnings due to large amount of adjustments. e<q?e} >?
考题2 VOh4#%Vj
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. qb` \)X]9
考题3 cPc</[x[W
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. w:l
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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. $
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考题4 9@)O_@=
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. Q
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—— By P2 Lecture Emily Yao 0
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