【P2】Report on P2 Dec 09 sitting —— Emily Yao aOAwezfYR
Report on P2 Dec 09 sitting 7YQK@lS
09年12月P2 Corporate reporting 的考题结构和相关知识点为: {"gyX DE1
Question 1 Consolidated statement of financial position 50 marks x3Dg%=R
Professional and ethical behavior &}L36|A:
Question 2 Impairment of assets 2 25 marks NbQMWU~7
Question 3 Revenue recognition 25 marks x|,aV=$o
Measurement of financial liability r[UyI3(i^
Events after the reporting period "Dmw -
Inventory valuation - lower of cost and NRV dEAAm=K,<
Jointly controlled entity J^F(]
Accounting for entity ()3x%3
Decommissioning cost CL<KBmW7
Jointly controlled assets **w*hd]
Asset definition 1K*f4BnDr~
Question 4 Financial instrument 25 marks DO1N`7@o
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. {g:/ BFLr#
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. 0c\|S >g [
考题1 Vgru,
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(a)部分考到的主要的知识点为: LBbo.KxAe3
Business combination achieved in stages - subsidiary to subsidiary sJHy=z0m
Disposals - where control is retained uz#eO|z@o
- subsidiary to associate }G,SqpcG
Goodwill (full value method) :}3
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Intangible assets )kY _"= d
Investment property nX.s h
Provisions faL^=CAe
Foreign transaction [WO%rO^p
考生容易出错误的地方会出项在一下几方面: t \|K"
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. W_f "Gk
2. Whether to recognize provision for restructuring. N`|Ab(.
3. Calculation of retained earnings due to large amount of adjustments. xJH9qc ME
考题2 F)<G]i8n~
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. hiK[!9r
考题3 mb*h73{{
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. Y9co?!J 5M
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 OL
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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. ixJ20A 7
—— By P2 Lecture Emily Yao He71h(BHm
