【P2】Report on P2 Dec 09 sitting —— Emily Yao %%ae^*[!n
Report on P2 Dec 09 sitting q_W0/Ki8
09年12月P2 Corporate reporting 的考题结构和相关知识点为: jDM
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Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior OX:O^ (-r,
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks $QEilf;E
Measurement of financial liability 6 &Juv
Events after the reporting period { x0 t
Inventory valuation - lower of cost and NRV gnp~OVDqfL
Jointly controlled entity [[~w0G~1
Accounting for entity H y "x
Decommissioning cost u,3,ck!B>@
Jointly controlled assets l%z< (L5
Asset definition w6dFb6~R
Question 4 Financial instrument 25 marks pC pb;<JG
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. I
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. vKwQXR~C
考题1 %n%xR%|
(a)部分考到的主要的知识点为: P #F=c34u
Business combination achieved in stages - subsidiary to subsidiary L\{IljA
Disposals - where control is retained e^YHJ>@
- subsidiary to associate U'U Q|%5f
Goodwill (full value method) I2$T"K :eo
Intangible assets _qqr5NU
Investment property [a o
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Provisions /WV7gO&L1
Foreign transaction kc'pN&]r:
考生容易出错误的地方会出项在一下几方面: @pI5lh
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. :f5s4N
2. Whether to recognize provision for restructuring. `dMqe\o%!
3. Calculation of retained earnings due to large amount of adjustments. *rZ^^`4R
考题2 oBq 49u 1
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. 3( $"q]Y
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. M aBYk?TR~
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. R8L_J6Kpa
考题4 n 26Y]7N
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. a9zw)A
—— By P2 Lecture Emily Yao {k.MS-q
