【P2】Report on P2 Dec 09 sitting —— Emily Yao Q)lN7oD
Report on P2 Dec 09 sitting \jHHj\LLr.
09年12月P2 Corporate reporting 的考题结构和相关知识点为: 16cc9%
Question 1 Consolidated statement of financial position 50 marks 78u9> H
Professional and ethical behavior D~^P}_ e.
Question 2 Impairment of assets 2 25 marks He1hgJ)N
Question 3 Revenue recognition 25 marks @)^|U"
Measurement of financial liability zxD~W"R:s
Events after the reporting period d~hN`ff
Inventory valuation - lower of cost and NRV m ?)k&{I
Jointly controlled entity $URL7hrh U
Accounting for entity AuW -XK.
Decommissioning cost 7kT&}`g.
Jointly controlled assets rYn)E=FG/
Asset definition 3_ P<0 %
Question 4 Financial instrument 25 marks l.iT+
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此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. U)sw
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和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. a g* 5fBF
考题1 ^T< HD
(a)部分考到的主要的知识点为: C"
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Business combination achieved in stages - subsidiary to subsidiary .Xm?tC<
Disposals - where control is retained ~! iZn
- subsidiary to associate l'Kx#y$
Goodwill (full value method) 7] }2`^9
Intangible assets #-<n@qNg[
Investment property tbm/gOBw
Provisions t`!@E#VK
Foreign transaction "?n
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考生容易出错误的地方会出项在一下几方面: !8@8
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. ]fdxpq z
2. Whether to recognize provision for restructuring. .[Nr2w:>
3. Calculation of retained earnings due to large amount of adjustments. k;~*8i=%,\
考题2 ]ME2V
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.
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考题3 2E$K='H:,
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. :RG=3T[
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. kBlk^=h<:w
考题4 S0]JeP+3!
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. IW $ qP&a
—— By P2 Lecture Emily Yao nYE' 'g+x
