【P2】Report on P2 Dec 09 sitting —— Emily Yao Af(W V>'
Report on P2 Dec 09 sitting EH f \L
09年12月P2 Corporate reporting 的考题结构和相关知识点为: {y)s.b~JB
Question 1 Consolidated statement of financial position 50 marks X[yNFW}S2W
Professional and ethical behavior rNDrp@A>
Question 2 Impairment of assets 2 25 marks /~p+j{0L3W
Question 3 Revenue recognition 25 marks Wr?'$:
Measurement of financial liability /RnT Q4
Events after the reporting period yYZxLJ='
Inventory valuation - lower of cost and NRV OQ&'Dt i
Jointly controlled entity \}0-^(9zd
Accounting for entity kFLB> j97
Decommissioning cost Vr.Y/3N&'
Jointly controlled assets rf &M!d}!
Asset definition ;q>9W,jy
Question 4 Financial instrument 25 marks muON> ^MbC
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. D<$XyP
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. $A_]:qI2
考题1 PJ 4(}a
(a)部分考到的主要的知识点为: xg@NQI@7
Business combination achieved in stages - subsidiary to subsidiary }iB|sl2J
Disposals - where control is retained ]e?x# <S
- subsidiary to associate _ QOZ sEe
Goodwill (full value method) EbNd=Z'J
Intangible assets !^c@shLN4
Investment property l! bv^
Provisions yY).mxRN
Foreign transaction t<iEj"5
考生容易出错误的地方会出项在一下几方面: ,5
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. B=f,QU
2. Whether to recognize provision for restructuring. /# NYi,<{X
3. Calculation of retained earnings due to large amount of adjustments. nk"NmIf
考题2 7r # ymQ
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. !A3-0zN!
考题3
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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. } n:?7
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. OPJ: XbG
考题4 68f iG
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. Hy:V `>
—— By P2 Lecture Emily Yao n"Veem[_4g
