【P2】Report on P2 Dec 09 sitting —— Emily Yao DcG=u24Xy!
Report on P2 Dec 09 sitting qTN30(x2
09年12月P2 Corporate reporting 的考题结构和相关知识点为: Kw2]J)TO
Question 1 Consolidated statement of financial position 50 marks ENI|e,'[
Professional and ethical behavior ^gkKk&~A5?
Question 2 Impairment of assets 2 25 marks b;nqhO[f}
Question 3 Revenue recognition 25 marks bP,K a
Measurement of financial liability v^ ;vH$B
Events after the reporting period pD
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Inventory valuation - lower of cost and NRV I:0dz:T7*
Jointly controlled entity k5 *Z@a
Accounting for entity }h* j {b,
Decommissioning cost w ~^{V4V
Jointly controlled assets c=^69>w
Asset definition YN~1 .!F
Question 4 Financial instrument 25 marks
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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. ",' Zr<T
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. ]:m4~0^#-(
考题1 DiZ;FHnaG?
(a)部分考到的主要的知识点为: KFy|,@NI
Business combination achieved in stages - subsidiary to subsidiary $`R
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Disposals - where control is retained F~~9/ #
- subsidiary to associate d[*NDMO
Goodwill (full value method) L">m2/ HG
Intangible assets :Zo^U c:*w
Investment property }:[MSUm5
Provisions ?A~=.u@[d
Foreign transaction # %'%LY=
考生容易出错误的地方会出项在一下几方面: t3C#
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1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. l@]F zl
2. Whether to recognize provision for restructuring. %IDl+
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3. Calculation of retained earnings due to large amount of adjustments. [E"3 ?p
考题2 6j!a*u:}"
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. j^eM i
考题3 !1@ o Z(
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. ;Wsl 'e/
本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. <p +7,aE_
考题4 t{ `-G*^
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. b,'rz04^
—— By P2 Lecture Emily Yao [?(q hp!
