【P2】Report on P2 Dec 09 sitting —— Emily Yao a"!D @a
Report on P2 Dec 09 sitting {kLL&`ii
09年12月P2 Corporate reporting 的考题结构和相关知识点为: WHV]H
Question 1 Consolidated statement of financial position 50 marks Hkc:B/6
Professional and ethical behavior 5UFR^\e
Question 2 Impairment of assets 2 25 marks ]t69a4&,#9
Question 3 Revenue recognition 25 marks 1I#S?RSb
Measurement of financial liability yM3]<~m
Events after the reporting period +
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Inventory valuation - lower of cost and NRV Wcgy:4K3
Jointly controlled entity H:~41f[
Accounting for entity
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Decommissioning cost ty8\@l
Jointly controlled assets nDR) UR
Asset definition n3-2;xuNKE
Question 4 Financial instrument 25 marks lgxG:zAC
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. EW* 's(
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. u 1?1x
考题1 zU+` o?al
(a)部分考到的主要的知识点为: 4eSV( u)4
Business combination achieved in stages - subsidiary to subsidiary &{s`=IeN
Disposals - where control is retained /<(d.6T[}:
- subsidiary to associate %8?s3^ o
Goodwill (full value method) F5CV< -jB
Intangible assets P=)&]Pz
Investment property D4:c)}
Provisions P'prp=JD
Foreign transaction =H'7g 6
考生容易出错误的地方会出项在一下几方面: ^
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. I2@pkVv3z
2. Whether to recognize provision for restructuring. \O"EK~x}/
3. Calculation of retained earnings due to large amount of adjustments. ' '9FB5
考题2 "z
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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. |%F[.9Dp
考题3 }gE? ms4$
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. a @&^t( 1
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 3>[_2}l
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. ^cYm.EHI
—— By P2 Lecture Emily Yao #,dE
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