【P2】Report on P2 Dec 09 sitting —— Emily Yao _Nbh Wv
Report on P2 Dec 09 sitting {y:+rh&
09年12月P2 Corporate reporting 的考题结构和相关知识点为: (]<G )
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Question 1 Consolidated statement of financial position 50 marks sWLH"'Z
Professional and ethical behavior kca Y
Question 2 Impairment of assets 2 25 marks pQ+4++7ID
Question 3 Revenue recognition 25 marks QV%eTA
Measurement of financial liability KH1/B_.\V
Events after the reporting period LGVGr
Inventory valuation - lower of cost and NRV 'cbD;+YH
Jointly controlled entity FEg&EYI
Accounting for entity TUd=qnu
Decommissioning cost H*dQT y,
Jointly controlled assets ' P-FeN^
Asset definition ]p~,C*UH0
Question 4 Financial instrument 25 marks *:,7
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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. LZ~$=<
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. <.6$zcW
考题1
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(a)部分考到的主要的知识点为: Le c %kC
Business combination achieved in stages - subsidiary to subsidiary >E(IkpZ
Disposals - where control is retained gLv";"4S
- subsidiary to associate 3 s Ge#s%
Goodwill (full value method) j,JGs[A
Intangible assets ,b8B)VZ?
Investment property D&&11Iz&
Provisions R:D W>LB
Foreign transaction P!2[#TL0
考生容易出错误的地方会出项在一下几方面: (z<& PP
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ^ )/oDyO
2. Whether to recognize provision for restructuring. nbz?D_
3. Calculation of retained earnings due to large amount of adjustments. l. i&.;f
考题2 rB%acTCz=[
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. )u'( "
考题3 8/E?3a_g-
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. "Mmvf'N
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. rru `% ~'O
考题4 7J2i /m
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. PfVjfrI[
—— By P2 Lecture Emily Yao zc-.W2"Hu
