【P2】Report on P2 Dec 09 sitting —— Emily Yao (%oZgvM
Report on P2 Dec 09 sitting *,%H1)T
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: eq<xO28z
Question 1 Consolidated statement of financial position 50 marks
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Professional and ethical behavior z/.x*A=
Question 2 Impairment of assets 2 25 marks
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Question 3 Revenue recognition 25 marks 5:hajXd
Measurement of financial liability
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Events after the reporting period U!XC-RA3
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Inventory valuation - lower of cost and NRV fk5! />X
Jointly controlled entity
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Accounting for entity e/6WhFN #
Decommissioning cost q+19EJ(
Jointly controlled assets #y&3`N z3
Asset definition yXh=~:1~
Question 4 Financial instrument 25 marks y/$WjFj3"
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. y{uR h>l
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. =IkQ;L&
考题1 5 4JZEc
(a)部分考到的主要的知识点为: *%:p01&+
Business combination achieved in stages - subsidiary to subsidiary f#
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Disposals - where control is retained Gk;== ~
- subsidiary to associate );kO2 7dg
Goodwill (full value method) 2L[/.|
Intangible assets {6<7 M
Investment property qEE3 x>&T]
Provisions f8 ! PeQ?
Foreign transaction ,{c9Lv%@J
考生容易出错误的地方会出项在一下几方面: $ 8w
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. Do(7LidC5
2. Whether to recognize provision for restructuring. 0D>~uNcT}
3. Calculation of retained earnings due to large amount of adjustments. 1){1 HK
考题2 =&,zWNz)
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. @2
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考题3 ] Bs ?
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. %^" T z,f
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ) BTJs)E
考题4 2 c'=^0:
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. u w+v]y
—— By P2 Lecture Emily Yao JRA. ,tQc
