【P2】Report on P2 Dec 09 sitting —— Emily Yao Ud7
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Report on P2 Dec 09 sitting ^!x! F
09年12月P2 Corporate reporting 的考题结构和相关知识点为: ?z2! ?
Question 1 Consolidated statement of financial position 50 marks ?rA3<j
Professional and ethical behavior JPHM+3v
Question 2 Impairment of assets 2 25 marks "vg. {
Question 3 Revenue recognition 25 marks g5RH:]DV
Measurement of financial liability tfu `_6
Events after the reporting period 3=^)=yOd
Inventory valuation - lower of cost and NRV ~$C}?y^ a
Jointly controlled entity `HO]
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Accounting for entity I ~^Xw7
Decommissioning cost x cn~KF8
Jointly controlled assets pwk Te
Asset definition KCAV
Question 4 Financial instrument 25 marks gwdAf
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. ca3SE^
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. 8};kNW^2m
考题1 h"/'H)G7_&
(a)部分考到的主要的知识点为:
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Business combination achieved in stages - subsidiary to subsidiary i7Cuc+ j8
Disposals - where control is retained T?QW$cU!e:
- subsidiary to associate k5J18S
Goodwill (full value method) S;jD@j\t&
Intangible assets o"FR% %
Investment property 5 ba e-
Provisions I$p1^8~L
Foreign transaction "}#%
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考生容易出错误的地方会出项在一下几方面: REYvFx?i
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. wy
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2. Whether to recognize provision for restructuring. }2;iIw`
3. Calculation of retained earnings due to large amount of adjustments. {Z 7ixc523
考题2 &3;"$P
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. NL> Trv5
考题3 4c95G^dZ
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. x0jaTlU/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. *W 2 )!C|
考题4
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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. _ E-\a S{
—— By P2 Lecture Emily Yao TnKv)%VF
