【P2】Report on P2 Dec 09 sitting —— Emily Yao n4!RGq.}
Report on P2 Dec 09 sitting _|US`,kfc
09年12月P2 Corporate reporting 的考题结构和相关知识点为: tkZUjQIX
Question 1 Consolidated statement of financial position 50 marks D& F{0
Professional and ethical behavior R/x3+_.f
Question 2 Impairment of assets 2 25 marks yVnG+R&
Question 3 Revenue recognition 25 marks -_n Qn
Measurement of financial liability #M|lB YdW}
Events after the reporting period c45 s
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Inventory valuation - lower of cost and NRV C<C$df
Jointly controlled entity F}{%*EJ
Accounting for entity l#enbQ`-~
Decommissioning cost Y >w7%N
Jointly controlled assets F $\ Da)Y
Asset definition ]?+i6 [6U
Question 4 Financial instrument 25 marks eM nK@ J
此次试题所涉及的知识面较广. 考题1的内容较为固定, 和2009年6月的考试是一样的,均为Preparation of statement of financial position 和Ethical behavior. 考题2-4是3选2,主要为论述题. 在过去3年的考试中, 首次出现的知识点有Jointly controlled entity, jointly controlled assets 和events after the reporting period. m[ xl) /e
和上一阶段的F7相比, P2的特点为论述部分占有的比例增大, 合并报表更为复杂, 所需掌握的会计准则更多. O
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考题1 h_?`ES I~
(a)部分考到的主要的知识点为: 2c] "*Pb
Business combination achieved in stages - subsidiary to subsidiary 9[zxq`qT}+
Disposals - where control is retained Hc'Pp{| X
- subsidiary to associate yn}Dj9(q
Goodwill (full value method) V3ozaVk;
Intangible assets *Z" `g
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Investment property n fF$h}<o+
Provisions ?D .+D(
Foreign transaction JrOx nxd^
考生容易出错误的地方会出项在一下几方面: d~qQ_2M[G
1. The calculations of the negative and positive movements in equity arising from the sale and purchase of equity holdings. : wS&3:h
2. Whether to recognize provision for restructuring. GqxnB k1
3. Calculation of retained earnings due to large amount of adjustments. 7
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考题2 \"(?k>]E
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. 9{OO'at?
考题3 SPE)db 3
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.
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本次失分较多的知识点为revenue recognition 的计算, jointly controlled entity 和jointly controlled assets. ={;pg(
考题4 R ?iCJ5 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. U\Vg &"P
—— By P2 Lecture Emily Yao |:5O|m '
