【P2】Report on P2 Dec 09 sitting —— Emily Yao g9V.13k
Report on P2 Dec 09 sitting u
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 7'.s 7&
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Question 1 Consolidated statement of financial position 50 marks Rc9<^g`
Professional and ethical behavior /$
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Question 2 Impairment of assets 2 25 marks }~zO+Wf2
Question 3 Revenue recognition 25 marks e V;me>,
Measurement of financial liability >
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Events after the reporting period j#igu#MB*
Inventory valuation - lower of cost and NRV "$@,n7 k
Jointly controlled entity rO^xz7K^
Accounting for entity FdxsU DL
Decommissioning cost x rI}3T
Jointly controlled assets #v/ry)2Y=
Asset definition ,)$Wm-
Question 4 Financial instrument 25 marks el*9 Ih
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. 0x P:9rm
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.
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考题1 -Enbcz(B
(a)部分考到的主要的知识点为: (#u{ U=
Business combination achieved in stages - subsidiary to subsidiary V/-MIH7SF
Disposals - where control is retained WOb8 "*OM
- subsidiary to associate e^frVEV
Goodwill (full value method) ,"H?hF
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Intangible assets [ 4gjC
Investment property }su6izx
Provisions 7A0dl }
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Foreign transaction dq1TRFu
考生容易出错误的地方会出项在一下几方面: B$7[8h
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ~d+O/: =K_
2. Whether to recognize provision for restructuring. %!wq:~B1
3. Calculation of retained earnings due to large amount of adjustments. <Kp+&(l,l
考题2 <9N4"d !A
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. ;Jo*|pju
考题3 R0IF '
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. BhkAQEsWTQ
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. gV`S %
考题4 npj5U/
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. 1^sb T[%R
—— By P2 Lecture Emily Yao lk o3]A3
