【P2】Report on P2 Dec 09 sitting —— Emily Yao IY hn*
Report on P2 Dec 09 sitting ;20sh^~
09年12月P2 Corporate reporting 的考题结构和相关知识点为: EEH TlqvR
Question 1 Consolidated statement of financial position 50 marks !]&+g'aC3
Professional and ethical behavior M2A_T.F=H
Question 2 Impairment of assets 2 25 marks A=np ?wc
Question 3 Revenue recognition 25 marks u>V~:q\X
Measurement of financial liability 4u1 au1
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Events after the reporting period Z{_YH7_
Inventory valuation - lower of cost and NRV Z|d+1i
Jointly controlled entity Z_Y gV:jc
Accounting for entity Yb'%J@T}
Decommissioning cost |gfG\fL3V
Jointly controlled assets +rKV*XX@
Asset definition Pe@*')o*
Question 4 Financial instrument 25 marks pc;`Fz/`7
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. 9 ]|C$;kw@
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. VrJf g
考题1 M4t:)!dji?
(a)部分考到的主要的知识点为: E/ ^N
Business combination achieved in stages - subsidiary to subsidiary ,oJ$m$(Lj
Disposals - where control is retained !"
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- subsidiary to associate k%;oc$0G-3
Goodwill (full value method) iVb7>d9}
Intangible assets w%%*3[--X
Investment property }?9 A:&
Provisions N \woFrG
Foreign transaction 0fN;
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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. 0
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2. Whether to recognize provision for restructuring. z :A_
3. Calculation of retained earnings due to large amount of adjustments. HzAw
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考题2 i z27yXHZ~
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. 0*KL*G
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考题3 O*>`md?MH
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. h~ehZJys
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. a h#jvp
考题4 @CKMJ^# |
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. H2yPVJ\Y)"
—— By P2 Lecture Emily Yao U(hIT9
