【P2】Report on P2 Dec 09 sitting —— Emily Yao b cy
Report on P2 Dec 09 sitting 9'sZi}rT
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WvJ:yUb2
Question 1 Consolidated statement of financial position 50 marks +: ms` Sr>
Professional and ethical behavior wE=I3E %
Question 2 Impairment of assets 2 25 marks tF-l=ph}`
Question 3 Revenue recognition 25 marks ;a@riPqx!
Measurement of financial liability ?yj g\S?L
Events after the reporting period |4pl}:g/Z
Inventory valuation - lower of cost and NRV B=n90XO |
Jointly controlled entity ulW>8b W&
Accounting for entity _6c/,a8;*J
Decommissioning cost 'a JE+
Jointly controlled assets Z?=o(hkd
Asset definition fa/o4S<
Question 4 Financial instrument 25 marks W$,/hB& z
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. Qb
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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. {.e+?V2>_
考题1 ~F,Y BX
(a)部分考到的主要的知识点为: e_3jyA@ v
Business combination achieved in stages - subsidiary to subsidiary AhA&=l
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Disposals - where control is retained 3 V ^5 4_
- subsidiary to associate d
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Goodwill (full value method) S _U |w9q
Intangible assets u
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Investment property (n>Gi;u(R
Provisions =X5w=(&
Foreign transaction LVdR,'lS
考生容易出错误的地方会出项在一下几方面: '-N 5F
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. O
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2. Whether to recognize provision for restructuring. FCwE/ 2,
3. Calculation of retained earnings due to large amount of adjustments. aj1,h)P
考题2 GJQ>VI2cY
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. s1: :\&`za
考题3 >\
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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. Ths~8{dMb
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. :
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考题4 ZQKo ]Kdr
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. T!9AEG
—— By P2 Lecture Emily Yao (gVN<Es
