【P2】Report on P2 Dec 09 sitting —— Emily Yao ?HZp @ &
Report on P2 Dec 09 sitting prBLNZp
09年12月P2 Corporate reporting 的考题结构和相关知识点为: SGd]o"VF
Question 1 Consolidated statement of financial position 50 marks d1/emwH
Professional and ethical behavior yoi4w 7:
Question 2 Impairment of assets 2 25 marks 1C[9}}
Question 3 Revenue recognition 25 marks D-3[# ~MV
Measurement of financial liability aD/ Rr3v>
Events after the reporting period Q
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Inventory valuation - lower of cost and NRV #u<Qc T@
Jointly controlled entity L\yVE
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Accounting for entity gU9{~-9}
Decommissioning cost 3KLUH=)P
Jointly controlled assets -@uFRQ t
Asset definition *P()& }JK
Question 4 Financial instrument 25 marks sE9FT#iE
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. vG&
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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. W<Uu.Y{sG
考题1 yI w}n67
(a)部分考到的主要的知识点为: E3L?6Qfx>
Business combination achieved in stages - subsidiary to subsidiary x "W~m.y$h
Disposals - where control is retained *2X6;~
- subsidiary to associate TyxIlI4"
Goodwill (full value method) l wn
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Intangible assets WSThhI
Investment property myx/ |-V"F
Provisions t@RYJmW
Foreign transaction w$gvgz
考生容易出错误的地方会出项在一下几方面: aCQtE, .
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. +qxPUfN
2. Whether to recognize provision for restructuring. ^ Fk;t
3. Calculation of retained earnings due to large amount of adjustments. >nS sbhAe
考题2 eK8H5YE
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.
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考题3 [f 6uwp
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. 9#LMK 1ge
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. }v1wpv/b(
考题4 ;yH>A ;,K%
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. B6XO&I 1c
—— By P2 Lecture Emily Yao ROO*/OOd
