【P2】Report on P2 Dec 09 sitting —— Emily Yao SDE$ymP x
Report on P2 Dec 09 sitting /
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09年12月P2 Corporate reporting 的考题结构和相关知识点为: 9%
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Question 1 Consolidated statement of financial position 50 marks UA2 KY}pz5
Professional and ethical behavior +/RR!vG,
Question 2 Impairment of assets 2 25 marks EU|IzUjFj|
Question 3 Revenue recognition 25 marks n=F
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Measurement of financial liability IpSWg
Events after the reporting period :b %2qBv
Inventory valuation - lower of cost and NRV |mHf 7gCX
Jointly controlled entity 8Q)|8xpYS
Accounting for entity Cj`~ntMN
Decommissioning cost f sw[ R0B
Jointly controlled assets p'%S{v@5((
Asset definition i\b^}m8c.N
Question 4 Financial instrument 25 marks C,$o+q*)W9
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. >1Hv c7DP
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 <DR! AR)
(a)部分考到的主要的知识点为: !5?_ )
Business combination achieved in stages - subsidiary to subsidiary /VufL+q1
Disposals - where control is retained j3`YaWw
- subsidiary to associate MMpId
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Goodwill (full value method) p}pd&ut1
Intangible assets \9`
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Investment property 1;S?9N_B
Provisions 39
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Foreign transaction 6
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考生容易出错误的地方会出项在一下几方面: I%Y q8 6
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. [r3sk24
2. Whether to recognize provision for restructuring. _,aFQ^]'9
3. Calculation of retained earnings due to large amount of adjustments. PLz+%L;{
考题2 T|D^kL%m!
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. JA9NTu (
考题3 PlS)Zv
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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. 00dY?d{[D
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 h% W,O,K/
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. kBrA ?
—— By P2 Lecture Emily Yao fmQif]J;;
