【P2】Report on P2 Dec 09 sitting —— Emily Yao VqS#waNrx
Report on P2 Dec 09 sitting O9r>E3-q
09年12月P2 Corporate reporting 的考题结构和相关知识点为: J &T.(
Question 1 Consolidated statement of financial position 50 marks 8H_l:Z [:i
Professional and ethical behavior mdw7}%5V
Question 2 Impairment of assets 2 25 marks #y%!\1M/:A
Question 3 Revenue recognition 25 marks ~j< +k4I~
Measurement of financial liability .j-IX1Sa
Events after the reporting period &-m X ,
Inventory valuation - lower of cost and NRV !tp1:'KG
Jointly controlled entity K3=3~uY
Accounting for entity PTEHP
Decommissioning cost 0 lv %`,
Jointly controlled assets xe*aC
Asset definition Qm/u h
Question 4 Financial instrument 25 marks "70WUx(\t
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. 3JVK
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. fXc m|U,ho
考题1 0)m(;> '70
(a)部分考到的主要的知识点为: =dFv/F/RW
Business combination achieved in stages - subsidiary to subsidiary [3@):8
Disposals - where control is retained X_7UJ
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- subsidiary to associate A7n\h-b
Goodwill (full value method) tQylT0'[+o
Intangible assets 0D&t!$Ibf
Investment property )4&c ph';
Provisions &0`)
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Foreign transaction YiPoYlD*n<
考生容易出错误的地方会出项在一下几方面:
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. uh?>-
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2. Whether to recognize provision for restructuring. z- b*D}&
3. Calculation of retained earnings due to large amount of adjustments. Rb{U+/gq
考题2 xQ@^$_
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. w.0qp)}
考题3 rW0
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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. B4mR9HMh
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ka 3u&3"
考题4 +9") KQT
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. t 8dm)s[r8
—— By P2 Lecture Emily Yao ,j$Vvz
