【P2】Report on P2 Dec 09 sitting —— Emily Yao
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Report on P2 Dec 09 sitting phK/
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 4JEpl'5^Q
Question 1 Consolidated statement of financial position 50 marks [e
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Professional and ethical behavior #QPjk R|\
Question 2 Impairment of assets 2 25 marks <G JbmRc|
Question 3 Revenue recognition 25 marks 2T1q?L?]
Measurement of financial liability OV J0}5P*
Events after the reporting period u!s2 BC0}N
Inventory valuation - lower of cost and NRV ;
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Jointly controlled entity &L :!VL{I
Accounting for entity yX5\gO6G
Decommissioning cost ib
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Jointly controlled assets )1z@
Asset definition LLI .8kn7
Question 4 Financial instrument 25 marks b'g )
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. 5s
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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. 7nSxi+6e
考题1 N o$3"4wk
(a)部分考到的主要的知识点为: G5!^*j f
Business combination achieved in stages - subsidiary to subsidiary @d_M@\r=j
Disposals - where control is retained Qn Dg 6m)+
- subsidiary to associate "|NI]Kv
Goodwill (full value method) #z(]xI)"
Intangible assets . me;.,$#
Investment property }qUX=s
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Provisions
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Foreign transaction }b}m3i1
考生容易出错误的地方会出项在一下几方面: hb-%_c"kq
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. z{543~Og59
2. Whether to recognize provision for restructuring. Pfh mo $
3. Calculation of retained earnings due to large amount of adjustments. <%^&2UMg
考题2 7^285)UQA
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 l}h!B_P'
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.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. _g8yDfcLG
考题4 =D(j)<9$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. ?M2 J wAK5
—— By P2 Lecture Emily Yao LD?sh"?b
