【P2】Report on P2 Dec 09 sitting —— Emily Yao {&"L ~>/o
Report on P2 Dec 09 sitting bO&7-Z~:=
09年12月P2 Corporate reporting 的考题结构和相关知识点为: +Y
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Question 1 Consolidated statement of financial position 50 marks JMVNmq&0
Professional and ethical behavior 9
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Question 2 Impairment of assets 2 25 marks ^1wA:?uN}
Question 3 Revenue recognition 25 marks 2CzaL,je[
Measurement of financial liability ~u.T- 0F
Events after the reporting period Z( 9 u<
Inventory valuation - lower of cost and NRV jZ%
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Jointly controlled entity )
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Accounting for entity f}L*uw
Decommissioning cost (E,Yo
Jointly controlled assets )LdyC`S\c
Asset definition F
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Question 4 Financial instrument 25 marks >/#KI~}'N
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. '*Almv {
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. ay
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考题1 $-&BB(-{E&
(a)部分考到的主要的知识点为: ^::EikpF%
Business combination achieved in stages - subsidiary to subsidiary Cn_$l>
Disposals - where control is retained 4pln5v=
- subsidiary to associate J -ePE7i
Goodwill (full value method) &bhq`>
Intangible assets 7y`}PMn
Investment property E( h<$w8s
Provisions >j{z >
Foreign transaction 0Hs|*:Y1D
考生容易出错误的地方会出项在一下几方面: fl;s9:<
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Lgz$]Jbl8
2. Whether to recognize provision for restructuring. g af$uT2
3. Calculation of retained earnings due to large amount of adjustments. ZbT/$\0(6
考题2 T yKWy0x-3
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. 4HAp{a1
考题3 .@"q$\
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. i_kE^SSgm
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. =E&OuX-R
考题4 H
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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. 0A:n0[V:]
—— By P2 Lecture Emily Yao s!9dQ.
