【P2】Report on P2 Dec 09 sitting —— Emily Yao DG O_fR5L
Report on P2 Dec 09 sitting u Zz^>* b
09年12月P2 Corporate reporting 的考题结构和相关知识点为: |q^e&M<
Question 1 Consolidated statement of financial position 50 marks }<uD[[FLB
Professional and ethical behavior jMcCu$i7
Question 2 Impairment of assets 2 25 marks [
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Question 3 Revenue recognition 25 marks "@Ra>qb
Measurement of financial liability DC]FY|ff
Events after the reporting period _:+W0YS
Inventory valuation - lower of cost and NRV OQ
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Jointly controlled entity ?#ndMv!$
Accounting for entity & oZI. Qeo
Decommissioning cost h#^IT
Jointly controlled assets KNC!T@O|{#
Asset definition ~ d/Doi
Question 4 Financial instrument 25 marks yb*
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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. 92 ]>"
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. yi"V'Us
考题1 =4 \|'V1 5
(a)部分考到的主要的知识点为: szF[LRb
Business combination achieved in stages - subsidiary to subsidiary Q
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Disposals - where control is retained bICi'`
- subsidiary to associate F&lWO!4
Goodwill (full value method) 2fO ~%!.G
Intangible assets 6NZ3(
Investment property $d:/cN
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Provisions G<4H~1?P
Foreign transaction IxYuJpi
考生容易出错误的地方会出项在一下几方面: R5
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 2!~ j(_TA
2. Whether to recognize provision for restructuring. QV L9
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3. Calculation of retained earnings due to large amount of adjustments. R/~j <.s3P
考题2 w)&] k#r
本题考到的知识点为asset impairment 和non-current assets held for sale. 回答这道题的关键是要熟悉资产减值的过程, 减值时需要考虑的因素, 减值损失的记录和减值损失的冲回 (IAS 36). 回答时还需注意联系案例中的实际情况. Up`$U~%-
考题3 @+sy
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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. g`y
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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. C;oP"K]4=
考题4 r444s8Y
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. (toGU
—— By P2 Lecture Emily Yao W6K]jIQ
