【P2】Report on P2 Dec 09 sitting —— Emily Yao V
r (J+1@
Report on P2 Dec 09 sitting g>rp@M
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 6qWdd&1
Question 1 Consolidated statement of financial position 50 marks CT9
Professional and ethical behavior LVJI_ O{fH
Question 2 Impairment of assets 2 25 marks f3j{V N
Question 3 Revenue recognition 25 marks vbx6I>\Y
Measurement of financial liability O,bkQY$v
Events after the reporting period /M;#_+VK<
Inventory valuation - lower of cost and NRV '^BV_ QQ
Jointly controlled entity g]c[O*NTL
Accounting for entity 1OLqL
Decommissioning cost oI:o"T77sA
Jointly controlled assets Zv11uH-C
Asset definition vu!d)Fy
Question 4 Financial instrument 25 marks p.I.iAk%G^
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. E! BPE>
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. -9
! .m
考题1 Oa;X +
(a)部分考到的主要的知识点为: /-bF$)vN
Business combination achieved in stages - subsidiary to subsidiary <!-sZ_qq
Disposals - where control is retained |7,L`utp
- subsidiary to associate :@W. K5
Goodwill (full value method) *<N3_tx"
Intangible assets 5 uq3\a
Investment property IK,|5] *Ar
Provisions @`tXKP$so
Foreign transaction ] Z8Vj7~
考生容易出错误的地方会出项在一下几方面: 73{'k K
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ^ -FX
2. Whether to recognize provision for restructuring. ?
J} r
3. Calculation of retained earnings due to large amount of adjustments. -9RDr\&`(
考题2 v_e9}yI
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. )jWO P,|
考题3 1O].v&{
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. 6sIL.S~c)
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets.
L9pvG(R%
考题4 q~CA0AR
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. u2oKH{/z
—— By P2 Lecture Emily Yao PJxH7|GSi
