【P2】Report on P2 Dec 09 sitting —— Emily Yao T.O^40y
Report on P2 Dec 09 sitting B5h-JON]-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Kk+IUs
Question 1 Consolidated statement of financial position 50 marks q(<#7 spz
Professional and ethical behavior +^tq?PfE
Question 2 Impairment of assets 2 25 marks yL/EIN
Question 3 Revenue recognition 25 marks Jv1igA21_h
Measurement of financial liability 6z
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Events after the reporting period 4<._)_
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Inventory valuation - lower of cost and NRV :acnrW>i[@
Jointly controlled entity YfL|FsCh
Accounting for entity N<o3pX2i]
Decommissioning cost Fgq"d7` 9@
Jointly controlled assets U;Z6o1G
Asset definition i0DYdUj
Question 4 Financial instrument 25 marks -BUxQ8/,
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. C{>@b:]p
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. ModwJ
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考题1 &09z`* ,
(a)部分考到的主要的知识点为: 'U
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Business combination achieved in stages - subsidiary to subsidiary @s!9 T
Disposals - where control is retained (+7gS_c
- subsidiary to associate !Cxo4Twg
Goodwill (full value method) fy04/_,q
Intangible assets YBn"9w\#
Investment property *0]E4]ZO
Provisions , 9<
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Foreign transaction Poy ]5 :.
考生容易出错误的地方会出项在一下几方面: gX<"-,5jc
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Z7RGOZQ}G
2. Whether to recognize provision for restructuring. Eyi^N0
3. Calculation of retained earnings due to large amount of adjustments. vaL+@Kq~&
考题2 #mg6F$E
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. x*td
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考题3 tdSy&]P
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. 9EzXf+f
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. IJHNb_Cku
考题4 0,+RF "R
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. V5sH:A7GJ
—— By P2 Lecture Emily Yao h|OqM:J;
