【P2】Report on P2 Dec 09 sitting —— Emily Yao &8pCHGmV)
Report on P2 Dec 09 sitting + 8MW$ m$
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 3WQ RN_
Question 1 Consolidated statement of financial position 50 marks ,R7=]~<io"
Professional and ethical behavior f6keWqv<GW
Question 2 Impairment of assets 2 25 marks Np|:dP9#}
Question 3 Revenue recognition 25 marks n$XMsl.>
Measurement of financial liability Bl>_&A)
Events after the reporting period 8<w
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Inventory valuation - lower of cost and NRV Oex{:dO "F
Jointly controlled entity dt`9RB$
Accounting for entity )->-~E}p9
Decommissioning cost T*7S;<2
Jointly controlled assets 6n2Vx1b
Asset definition 0IoXDx
Question 4 Financial instrument 25 marks
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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. 'w>uF
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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. L,s|gt v
考题1 0"wbc Ah)
(a)部分考到的主要的知识点为: W}#QKZ)MB
Business combination achieved in stages - subsidiary to subsidiary 4d{ "S02h
Disposals - where control is retained I!C(K^
- subsidiary to associate U08<V:~
Goodwill (full value method) '6Pu[^x
Intangible assets :F!dTD$
Investment property ):|G
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Provisions l%-67(
Foreign transaction rCnV5Yb0O
考生容易出错误的地方会出项在一下几方面: N7RG5 ?
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. |r)>bY7
2. Whether to recognize provision for restructuring. 3{N p 9y.
3. Calculation of retained earnings due to large amount of adjustments. >/ *?4
考题2 ZuF4N=;
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. )A>U<n $h
考题3 q
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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. *:fw6mnJ#
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. g:~?U*f-
考题4 1 $KLMW
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. 89:?.'
—— By P2 Lecture Emily Yao
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