【P2】Report on P2 Dec 09 sitting —— Emily Yao ? bg pUv
Report on P2 Dec 09 sitting 0J-ux"kfI
09年12月P2 Corporate reporting 的考题结构和相关知识点为: %,q#f#
Question 1 Consolidated statement of financial position 50 marks >A "aOV>K
Professional and ethical behavior 3VB V_/i;
Question 2 Impairment of assets 2 25 marks b!P;xLcb
Question 3 Revenue recognition 25 marks I}A#* iD
Measurement of financial liability IHmNi>E&/
Events after the reporting period iDxg AV f*
Inventory valuation - lower of cost and NRV d>-E tWd
Jointly controlled entity SO<K#HfE$?
Accounting for entity Ri0 +n J6
Decommissioning cost ZKTBjOa]*
Jointly controlled assets xEWa<P#.u
Asset definition e|9Bzli{
Question 4 Financial instrument 25 marks "G)?
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. /VZU3p<~
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 9h=WWu',
考题1
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(a)部分考到的主要的知识点为: 9'aR-tFun;
Business combination achieved in stages - subsidiary to subsidiary 1vd+p!n
Disposals - where control is retained V$D
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- subsidiary to associate )U`kU`+'
Goodwill (full value method) FKm2slzb
Intangible assets 7U0):11X#
Investment property / qze
Provisions @V u[Tg}J
Foreign transaction t\0JNi$2
考生容易出错误的地方会出项在一下几方面: & bx,6dX
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. t!N >0]:mo
2. Whether to recognize provision for restructuring.
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3. Calculation of retained earnings due to large amount of adjustments. qT%E[qDS
考题2 B
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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. 4D $E
考题3 Z 28@yD +
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. Ms3/P| {"p
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. a]ey..m
考题4 IrM3Uh
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. ,%<
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—— By P2 Lecture Emily Yao @gk[sQ\O
