【P2】Report on P2 Dec 09 sitting —— Emily Yao lj{VL}R
Report on P2 Dec 09 sitting 9 _QP !,
09年12月P2 Corporate reporting 的考题结构和相关知识点为: V\})3i 8
Question 1 Consolidated statement of financial position 50 marks _[Vf547vS
Professional and ethical behavior f8SL3+v
Question 2 Impairment of assets 2 25 marks w|CZ 7|6
Question 3 Revenue recognition 25 marks 4n
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Measurement of financial liability N<Q
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Events after the reporting period E;d7 ch
Inventory valuation - lower of cost and NRV % , N<
Jointly controlled entity f>s?4
Accounting for entity n.sbr
Decommissioning cost ,^gyH
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Jointly controlled assets [kqYfY?K
Asset definition :>aQ~1f>]
Question 4 Financial instrument 25 marks .e'eE
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. (ewe"N+
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. }BiiE%a
考题1 Wd0
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(a)部分考到的主要的知识点为: BW"&6t#kA
Business combination achieved in stages - subsidiary to subsidiary =l.+,|ZH!
Disposals - where control is retained u7xDau(c
- subsidiary to associate !r`, =jK"
Goodwill (full value method) 8)kLV_+%
Intangible assets @]q BF ]6
Investment property 7@6g<"I
Provisions R/^
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Foreign transaction =C L}
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考生容易出错误的地方会出项在一下几方面: gPu2G/Y
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. K_
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2. Whether to recognize provision for restructuring. (;%|-{7e-
3. Calculation of retained earnings due to large amount of adjustments. :K
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考题2 DfV~!bY
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. pDQ}*
考题3 kNT}dv]<
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. }<z_Q_b+e
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. .))v0
考题4 /XudV2P-CA
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. Iyd?|f"
—— By P2 Lecture Emily Yao '+
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