【P2】Report on P2 Dec 09 sitting —— Emily Yao v[57LB
Report on P2 Dec 09 sitting =# 0f4z
09年12月P2 Corporate reporting 的考题结构和相关知识点为: u0p[ltJ,
Question 1 Consolidated statement of financial position 50 marks ^ZP
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Professional and ethical behavior hh#p=Y(f
Question 2 Impairment of assets 2 25 marks ?h\fwF3
Question 3 Revenue recognition 25 marks :8=7)cW
Measurement of financial liability i24t$7q
Events after the reporting period
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Inventory valuation - lower of cost and NRV owQSy9Az
Jointly controlled entity *!NxtB!LC
Accounting for entity JCFiKt9n
Decommissioning cost e|>
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Jointly controlled assets }2%L
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Asset definition p4-UW;Xu
Question 4 Financial instrument 25 marks 6 --t6 >5
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. |r['"6
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. rel_Z..~
考题1 z;iNfs0i$
(a)部分考到的主要的知识点为: Q-<h)WTA
Business combination achieved in stages - subsidiary to subsidiary lV".-:u_
Disposals - where control is retained 4Dy|YH$>S
- subsidiary to associate aGBUFCCa
Goodwill (full value method) z;wOtKl5r
Intangible assets fQQj2> 3w
Investment property m )Ta5w^
Provisions WIKSz
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Foreign transaction "o)jB~ :L
考生容易出错误的地方会出项在一下几方面: L0.F }
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. qf
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2. Whether to recognize provision for restructuring. /#}o19(-d
3. Calculation of retained earnings due to large amount of adjustments. xB`j*
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考题2 ZSvU1T8
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. fj|X`,TiZ;
考题3 y=!7PB_\|
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_@
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. B_mT[) ut
考题4 ;"B@QPX
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. swKqsN .
—— By P2 Lecture Emily Yao Q2qT[aD,
