【P2】Report on P2 Dec 09 sitting —— Emily Yao K]MzP|T,
Report on P2 Dec 09 sitting y0y+%H-
09年12月P2 Corporate reporting 的考题结构和相关知识点为: @QX4 \
Question 1 Consolidated statement of financial position 50 marks N& ,"kRFFo
Professional and ethical behavior $WJy?_c
Question 2 Impairment of assets 2 25 marks W7T"
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Question 3 Revenue recognition 25 marks 6<+8}`@B>G
Measurement of financial liability gvK"*aIj
Events after the reporting period m9k2h1
Inventory valuation - lower of cost and NRV MKe *f%
Jointly controlled entity Y& m<lnB
Accounting for entity H''] J9O
Decommissioning cost #e*$2+`[A
Jointly controlled assets wV?[3bEhM
Asset definition }Uq/kei^
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Question 4 Financial instrument 25 marks .$OjUlzr-H
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. nT
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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 [|y0jtw
考题1 * eMLbU7
(a)部分考到的主要的知识点为: fA;x{0CAMX
Business combination achieved in stages - subsidiary to subsidiary '2j~WUEmg
Disposals - where control is retained (s. o
- subsidiary to associate VgUvD1v?}
Goodwill (full value method) gMCy$+?
Intangible assets sAf9rZt*'
Investment property `c> A >c|
Provisions DU( X,hDBF
Foreign transaction S [ i$ e
考生容易出错误的地方会出项在一下几方面: x9 TuweG
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. 5'
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2. Whether to recognize provision for restructuring. qP@L (_=g
3. Calculation of retained earnings due to large amount of adjustments. 9B&
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考题2 C?bXrG \
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. YALyZ.d
考题3 0VG^GKmx
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. *-+C<2"
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. +~@7"
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考题4 /Lj%A
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$f:[ye]Z
—— By P2 Lecture Emily Yao McO@p =M
